Austrian Court of Audit
E938817
The Austrian Court of Audit is Austria’s supreme independent audit institution responsible for scrutinizing public finances and ensuring the lawful and efficient use of public funds at the federal, state, and local levels.
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
independent government body
ⓘ
supreme audit institution ⓘ |
| appointmentBy | National Council of Austria NERFINISHED ⓘ |
| auditCriteria |
economy
ⓘ
effectiveness ⓘ efficiency ⓘ legality ⓘ |
| audits |
Austrian provinces
ⓘ
entities receiving significant public subsidies ⓘ federal agencies of Austria ⓘ federal ministries of Austria NERFINISHED ⓘ municipalities above certain size ⓘ public corporations ⓘ state-owned enterprises ⓘ |
| canInitiate |
audits ex officio
ⓘ
audits upon parliamentary request ⓘ |
| constitutionalStatus | independent ⓘ |
| country | Austria ⓘ |
| hasNo | direct decision-making power over audited entities ⓘ |
| headTitle | President of the Austrian Court of Audit ⓘ |
| influenceMechanism |
information to parliament and the public
ⓘ
recommendations to audited entities ⓘ |
| jurisdiction | Republic of Austria NERFINISHED ⓘ |
| jurisdictionLevel |
federal
ⓘ
local ⓘ state ⓘ |
| legalBasis | Federal Constitutional Law of Austria NERFINISHED ⓘ |
| mainFunction |
ensure economical use of public funds
ⓘ
ensure efficient use of public funds ⓘ ensure lawful use of public funds ⓘ |
| memberOf |
EUROSAI
NERFINISHED
ⓘ
International Organization of Supreme Audit Institutions NERFINISHED ⓘ |
| nativeName | Rechnungshof NERFINISHED ⓘ |
| nativeNameLanguage | German ⓘ |
| publishes |
annual reports
ⓘ
audit reports ⓘ special reports ⓘ |
| reportsTo |
Federal Council of Austria
NERFINISHED
ⓘ
National Council of Austria NERFINISHED ⓘ municipal councils in certain cases ⓘ provincial parliaments ⓘ |
| role |
compliance audit
ⓘ
external public audit ⓘ financial audit ⓘ performance audit ⓘ scrutiny of public finances ⓘ |
| sector | public finance oversight ⓘ |
| transparencyRole |
promotes accountability in public administration
ⓘ
supports parliamentary budgetary control ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.