The Austrian Court of Audit (SAI Austria) is established under the constitution by an act of parliament/Legislative body. Parliament appoints the Head of the SAI . The procedure for terminating the appointment of the Head of the SAI is end of term, or removal by Parliament. The President of the Court is appointed if one is eligible for parliament/entitled to vote. The Head of SAI is appointed for a fixed Twelve-year tenure.
The various conditions of service of the Head of the SAI to secure independence are:
The Austrian Court of Audit is an organ of the legislative. The SAI has financial independence. Parliament decides on the allocation of budgetary resources for the SAI and through negotiations in the parliamentary budgeting committee. There is no mechanism to secure accountability of the SAI. Indirectly, SAI annual reports are submitted to and adopted by parliament.
The SAI's jurisdiction extends to following and there are no limitations imposed on this jurisdiction.
SAI also has Jurisdiction over
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate by virtue of Court of Audit act. The SAI has powers to enforce or initiate enforcement action to secure access to needed records which are not produced. The Court of Audit has the authority by virtue of Court of Audit act and seizure of the Constitutional Court. However, the SAI does not have power to seal, search and seize documents and other related items considered necessary for audit and inspection. Further, it does not have power to seek testimonials of the persons concerned and can not seek co-operation of persons other than agencies subject to audit.
The SAI has powers to instruct government investigating agencies to perform activities considered necessary. The SAI does not have powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. The SAI has the authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters unless a special audit has been requested by parliament/ government ( federal + provincial), since audit must be carried out.
The SAI does not have powers to take punitive action and/or impose surcharges. The SAI has the powers to access the computer systems of the auditees and download and use electronic data either in site or off site. The SAI has the powers to review the development of computer systems by the auditees and suggest controls. The SAI does not have any role in the appointment of the other external auditors engaged by auditees for meeting the statutory requirements.
The SAI prescribes Financial, Compliance, Performance and EDP Audits in its scope of Audit. The powers to perform these audits are mandated by the Constitution, Court of Audit Act. The audits conducted by the Court of Audit extend to the correctness of the accounting and compliance with existing regulations, as well as to the economy, efficiency and effectiveness of operations. The Court in no account limits its examinations to checking the mathematical correctness of accounting. The SAI does not discharge judicial functions. The enforcement of audit findings is done by follow- up audits to establish, whether criticism ascertained on the occasion of former audits are rectified or proposals have been realised. The result of the follow up audit is included in the annual report to the National Council, which can decide on appropriate sanctions. The SAI is not required to follow any specific standards, practices and guidelines in conducting audit and reporting but it has set its own standards and guidelines.
The SAI can consult and/or collaborate bilaterally or multilaterally with other countries/SAIs and international organisations on matters relating to audit e.g.
The SAI can engage consultants and/or obtain professional services in conducting audit. There is no mandatory requirement of reporting any fraud or embezzlement but the SAI reports to the public prosecutor. The SAI communicates its findings and any proposals resulting therefrom either directly to the agencies audited, or via the competent authority to which such agency is subordinated. These agencies comment on the criticism and proposals of the SAI so communicated within three months and at the same time report on any measures taken in this respect. The SAI communicates the results of its audits to the competent authority.
The SAI disposes the audit findings by follow- up audits and compilation of the list of unresolved findings. The SAI has also the powers to share its audit reports with public or media only after submission of report to the President of the National Council. It also has powers to amend accounts in case of financial statements. The SAI has an advisory role but the government is not required to consult the SAI before taking any decision involving substantial consequences.
The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head.
The SAI can expend resources budged independently and it has full independence in forming its workplan. The SAI is fully independent in recruiting audit and other staff. The conditions of service are subject to Federal civil service code and to the government - wide list of established posts. The SAI is not subject to an independent audit. The SAI is required to submit a report on its activities to the Parliament.