Legal mandate

As the supreme financial supervisory body the National Audit Office, in accordance with the Finanzkontrollgesetz, supports both Parliament and the Audit Commission in exercising their constitutional financial powers and their overall supervision of public financial conduct and public accounting, as well as the Government in exercising their supervisory function.

The National Audit Office acts autonomously and independently within the framework of the Finanzkontrollgesetz. It defines an annual audit program which is submitted to the Government after consultation with the Audit Commission.

The mandate of the National Audit Office includes:

• the audit of the national accounts,
• the audit of the financial conduct and accounting:

- of the official offices of the administration,
- of the Data Protection Office,
- of the Parliamentary Service,
- of the courts, in so far as the financial supervision relates exclusively to the administration of justice,
- of public companies, if this is provided for by special legislation.

• the audit of state financial aid (subsidies) and compensation, including performance agreements,
• the audit of public procurement,
• the audit of internal control systems for their efficiency and effectiveness,
• the audit of IT systems with regard to their security, economic efficiency and functionality.

The Audit Commission and the Government may assign the National Audit Office with a mandate for special audits and clarifications. The National Audit Office decides in accordance with its ordinary audit program whether to accept or reject the assignment.