Tasks/Objectives

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The Lower Austrian Court of Audit has – as the independent audit institution of the Lower Austrian state parliament – to audit the financial management of Lower Austria as to its correctness, economy, efficiency and effectiveness. Financial management include every act or action which has a financial impact. This mandate covers the budget of Lower Austria of about nine billion Euro and the activities of some 38,000 state employees. Our audits extend to government departments, state-operated companies, institutions, funds and foundations. This includes 20 district authorities, 19 state hospitals at 27 sites, 36 vocational, trade and special schools, two care and support centres for children´s and youth care and 48 retirement and nursing homes. Our audit mandate also covers participations, grants and guarantees.

The Court of Audit audits as timely as possible but a posteriori and does not interfere with the current operations of the auditees. We evaluate how public funds (tax money) are being spent. The most important objective is to achieve a correct, economical, efficient and effective allocation of resources. The reports contain suggestions, are discussed in the Lower Austrian state parliament and published on the internet. They offer a factual decision-making basis for politicians, government and state-owned companies. In this way, the Court of Audit supports the state parliament in the legislative process as well in exercising its appropriations and audit prerogative. He protects the Lower Austrian government – not only – from financial disadvantages. Audit is not an end in itself, but designed to bring about diverse improvements that in the end to benefit the population.

 

CAF-Guetesiegel

Europäisches Qulifitätszertifikat
Der CAF (Common Assessment Framework) ist das für den öffentlichen Sektor entwickelte Qualitätsbewertungs - und Qualtätsmanagementsystem der Euopäischen Union.