The Court of Audit Examines the Administration of Public Funds
The Court of Audit provides the basis for the control activities of the National Council and is therefore sometimes referred to as a subsidiary organ of the National Council. Its remit comprises the examination of all aspects of the use of the funds made available in the budget (management of the federal budget) and the financial management of business enterprises under the control of the federal government (i.e. through a 50 per cent interest or economic or organisational controls) as well as other legal entities.
It also assists the provincial diets, examining the financial management of the individual provinces, business enterprises controlled by them and other legal entities, the financial management of communities with, in principle, more than 10.000 inhabitants and of associations of local authorities. Also within its remit are the social insurance institutions and other entities specified by law.
The term “management of the budget“ comprises all acts that have some financial effect. The Court examines the arithmetical correctness, compliance with existing regulations and the employment of thrift, efficiency and expediency of such acts.
The Court of Audit establishes its annual audit programme autonomously, but it can also be entrusted with special audits by the National Council or a provincial diet. Such audits can also be called for by a qualified minority of 20 Members of the National Council.
The Constitution grants the Court of Audit complete independence. It is not bound by any instructions even when it takes action in response to a request or demand.