Other special tasks
The Austrian Court of Audit fulfils a series of other special tasks. These include, inter alia, drawing up income reports and the Report on the Federal Financial Statements as well as determining the adjustment factor for politicians’ emoluments.
Every other year the Austrian Court of Audit publishes a report on the average incomes of the population in Austria at large. This General Income Report breaks down incomes by industries, professional groups, gender and functions. Additionally, it provides data on employed and self-employed persons and data from the fields of agriculture and forestry as well as on the income of pensioners.
During each subsequent year to the publishing of the General Income Report, the Austrian Court of Audit publishes a report on the incomes at federal public-sector companies and institutions. This report contains the average incomes of the members of the management board, the supervisory board as well as of all the staff members of federal companies that are subject to audits by the Austrian Court of Audit.
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Einkommensbericht über die durchschnittlichen Einkommen der gesamten Bevölkerung gemäß Art. 1 § 8 Abs. 4 des Bezügebegrenzungsgesetzes, BGBl. I Nr. 64/1997 getrennt nach Branchen, Berufsgruppen und Funktionen für die Jahre 2016 und 2017 („Allgemeiner Einkommensbericht 2018“).
Report on the Federal Financial Statements
Every year, on 30 June at the latest, the Austrian Court of Audit publishes the Report on the Federal Financial Statements (FFS). Through the FFS the Austrian Court of Audit audits all of the invoices of the federation, depicts the federation’s financial state (assets, revenue and finances) and, in particular, provides information on the state of the federal debts. Furthermore, the FFS forms the basis for the control function exercised by the members of the National Council. The FFS consists of two parts: a text part and a figures part. Volume 1 of the text part provides basic information and explanations as well as a whole-of-government view. It furthermore outlines the European framework conditions (Maastricht criteria). Volume 2 contains detailed figures for all the chapters defined within the Federal Budget Organic Act 2013 (i.e. the Federal Chancellery, the various ministries and highest authorities). Volume 3 contains the results of the financial audit according to sec 9 of the Court of Audit Act, during which the auditors of the Austrian Court of Audit perform an audit of the system for compiling the financial statements and of some randomly selected invoices. Thereby the Austrian Court of Audit conducts an assessment of the system and the automated processes related to the drawing up of the financial statements.
Other special tasks:
- Act on the Limitation of Emoluments of Holders of Public Offices
- Tasks according to the Act on the Election of the Federal President
- Tasks according to the Incompatibility Act
- Media Transparency Act
- Publication of the adjustment factor
- Cooperation on the financial debt statement