Austrian Court of Audit New Member of the

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Austrian Court of Audit New Member of the Working Group Key National Indicators (KNI)

Austrian Court of Audit New Member of the Working Group Key National Indicators (KNI) Astana, April 7 th 2010 Ulrike Mandl

Austrian Court of Audit (ACA) S. 2 • ACA is the independent supreme audit

Austrian Court of Audit (ACA) S. 2 • ACA is the independent supreme audit institution for the -) federal, -) Laender (States) and -) local levels of government • General Secretariat of the INTOSAI Ulrike Mandl April 7 th 2010

Mandate and goals S. 3 Legal basis: • Federal • Court Constitutional Act of

Mandate and goals S. 3 Legal basis: • Federal • Court Constitutional Act of Audit Act ACA examines whether public funds are raised and used in a lawful, cost-efficient, economic, and effective way Ulrike Mandl April 7 th 2010

ACA‘s instruments S. 4 • ACA issues recommendations based on its audits • ACA

ACA‘s instruments S. 4 • ACA issues recommendations based on its audits • ACA renders consultation services based on its audits Ulrike Mandl April 7 th 2010

Selected audits and consultation tasks S. 5 • The outsourcing of the National Statistical

Selected audits and consultation tasks S. 5 • The outsourcing of the National Statistical Office (Statistik Austria) • Execution of long-term care benefits • Ticket price calculations of the Federal Railway company (OEBB) • Tax administration in selected cities • Comparison of public pension schemes • ACA is member of the WG Administration reform Ulrike Mandl April 7 th 2010

Values S. 6 • Independence, e. g. selecting its own audit priorities • Sustainability,

Values S. 6 • Independence, e. g. selecting its own audit priorities • Sustainability, e. g. including considerations regarding long-term impact of funding • Equal opportunitites, e. g. gender equality • Objectivity and credibility, e. g. sound, realisable recommendations Ulrike Mandl April 7 th 2010

Key national indicators S. 7 • There exists no conclusive system of key national

Key national indicators S. 7 • There exists no conclusive system of key national indicators in Austria so far • However, in some areas (i. e. environment, macroeconomics) there exist comprehensive data and indicators • The 2 nd stage of the new budget law will become effective in 2013 and will clearly take into account performance information Ulrike Mandl April 7 th 2010

Austrian Court of Audit S. 8 Dr. Josef Moser President of ACA Dampfschiffstrasse 2

Austrian Court of Audit S. 8 Dr. Josef Moser President of ACA Dampfschiffstrasse 2 1030 Vienna http: //www. rechnungshof. gv. at Tel. : 0043 1 71171 – 0 Ulrike Mandl [email protected] gv. at Tel. : 0043 1 71171 - 8620 Ulrike Mandl April 7 th 2010