Current reports

The audit reports are the results of the audits carried out by the City of Vienna Court of Audit and are submitted to the Vienna Accounts Committee of the Vienna Municipal Council for discussion. Thereupon, they are combined periodically and presented to the Municipal Council in the form of an annual report of the respective financial year. The audit reports are published simultaneously with the agenda of the Vienna Accounts Committee meeting a week prior to the respective date of the meeting, which is not open to the public.

In the following you can find all of the reports published by the City of Vienna Court of Audit in German language.
Reports.

Reports archive

In the following you can find all of the archived reports published by the City of Vienna Court of Audit in German language.
Archive

Audit requests/audit engagements in progress

Audit engagements in progress. (in German)

Activities of the City of Vienna Court of Audit

The City of Vienna Court of Audit strives to strengthen public auditing by promoting the exchange of knowledge among the audit institutions through the exchange of experiences on the national and international level.

You can find a selection of its activities in German language here.

Peer Review 2017/18

The City of Vienna Court of Audit underwent a peer review by the Saxony State Court of Audi-tors and the Court of Audit of Upper Austria. The peer review aimed to assess the performance of the City of Vienna Court of Audit and to identify potential for improvement. The audit report was finalized by the peer review team in April 2018 and is retrievable under the following link (in German):

• Peer Review Prüfbericht.pdf

The peer review also received scientific support. The Vienna University of Economics and Busi-ness and the University of Applied Sciences Upper Austria Campus Linz conducted, inde-pendently of each other, an anonymous survey among the entities audited by the City of Vienna Court of Audit. While the research institute for urban management and governance of the Vien-na University of Economics and Business examined the effectiveness of audits conducted by the City of Vienna Court of Audit, a master thesis prepared at the University of Applied Sciences Upper Austria Campus Linz addressed the expectations and experiences of the audited entities in the course of the audits.

The results of both examinations have already been finalized and can be retrieved under the following links (in German):

• WU-Wien_Kundinnenbefragung_StRH.pdf
• FH_OOE_Kundinnenbefragung_StRH.pdf

Annual Audit Planning at the Court of Audit

The City of Vienna Court of Audit, which acts autonomously and independently, has, owing to the size and the equity investments of the City of Vienna, a broad audit scope as regards financial management and safety. In addition to that, the Court of Audit looks into one to two large-scale funding projects per year, focusing on an extensive coverage of all audited entities.

The resources to perform these tasks are, however, limited. To set audit priorities, the Court of Audit therefore developed a selection procedure for audits in the form of a risk analysis. The assessment of which entity is subjected to an audit is based on a risk matrix. This tool assembles various areas in the form of business fields, which are, through random sampling and indicators, also evaluated based on audit intervals. This evaluation is carried out via a so-called traffic-light system and contributes decisively to the internal selection of audit topics.

The constitution also requires the City of Vienna Court of Audit to carry out audits of the financial management or safety upon decision of the Municipal Council or the Vienna Accounts Committee, and upon request of the mayor or an executive city councillor responsible for an administrative group. Furthermore, it has to consider audit requests of 13 members of the Municipal Council and take into account audit initiatives of political parties with municipal council group status. The Court of Audit also evaluates the concerns of citizens and consider its own perceptions.

The City of Vienna Court of Audit then coordinates its annual audit programme with the internal audits of the Vienna City Administration, the Vienna Hospital Association, the City of Vienna – Housing in Vienna, the Vienna Wastewater Management, the equity investments of the City of Vienna and the Austrian Court of Audit to avoid audit overlaps.

Audit Procedure

Audits at the City of Vienna Court of Audit are carried out according to the phase plan depicted below. Our audit work is guided by internationally accepted audit standards. At the same time we strive to further develop the existing standards in cooperation with national and international audit institutions while engaging in the exchange of experiences. Our audit teams are set up according to professional and personal qualifications specifically required for the audit in question. A respectful interaction with the audited entities is of particular importance to us.

Audit planning

• Definition of an annual audit programme for auditing the financial management and safety (risk-oriented audit planning)
• Consideration of audit requests put forward in accordance with the Vienna City Statutes (Wiener Stadtverfassung)
• Identification of the resource requirements
• Setting up an audit team
• Setting out a timetable

Audit preparation

• Carrying out preliminary investigations and environment analyses
• Clarification of the audit rights
• Notification on the use of data (data protection notice)
• Issuance of the audit announcement

Conducting the audit

• Inaugural meeting with the audited entity
• Preparation of the audit concept
• Collection of data
• Carrying out situational and deviation analyses
• Assessing audit results and deriving audit findings and recommendations therefrom
• To ensure traceability of the audit activities, the audit evidence and the conclusions, the audit has to be documented in detail
• The documentation has to be enclosed to the audit file
• Preparation of the draft report
• Accompanying quality assurance and control during the whole audit process

Audit report/reporting

• Exit meeting with the audited entity
• Draft report with deadline for statements by the audited entity
• After inclusion of the audited entity’s statements the draft report becomes the final draft
• The final report is sent to the responsible administrative group

Submission of the final report to the Vienna Accounts Committee

• Publication of the report one week prior to the Vienna Accounts Committee meeting
• Discussion of the report in the Vienna Accounts Committee

Announcement of measures

• The audited entity announces its planned measures to the City of Vienna Court of Audit (within three to nine months)
• Follow-up audit: obligatory if no measures were announced; otherwise optional
• Audit of the announced measures is optional

Fields of Audit

• Municipality of Vienna
• Equity investments of the municipality of Vienna
• Subsidy recipients
• Institutions, foundations and funds
• Audit competences not governed by the Vienna City Statutes (Wiener Stadtverfassung)

Financial scope of the audited areas

As regards the financial scope of the audited areas, an overview is presented by the financial statements of the City of Vienna, the financial statements of the undertakings of the City of Vienna (e.g. the Vienna Hospital Association, Wiener Wohnen (Vienna housing)) and the consoli-dated financial statements of the Wiener Stadtwerke GmbH and the Wien Holding GmbH, as well as the financial statements of the funds, foundations and institutions administered by bodies of the City of Vienna (e.g. Fonds Soziales Wien (Vienna social fund), museums of the City of Vienna).

In addition, the City of Vienna has further equity investments with regard to economic undertakings and other institutions subject to the audit of the City of Vienna Court of Audit, such as the Wiener Tourismusverband (Vienna tourism association), the Verband Wiener Volksbildung (Vienna association for adult education) as well as subsidized institutions in the cultural, social, scientific and economic field.

Mission Statement

We are the external public audit institution of the City of Vienna mandated by law to audit financial management and safety.

We fulfil this task autonomously and independently and do everything to maintain our autonomy and to strengthen our independence.

We audit whether the public funds are used according to their democratically legitimized purpose in order to increase the trust of citizens in the administration of the City of Vienna.

We are aware of our exemplary and preventive function. The results of our profound work are published in the form of reports in a transparent and understandable manner.

We make regular evaluations to safeguard the high quality and objectivity of our work.

We regard professional competence and a holistic approach to problems as the foundation of our work. Consequently, we make targeted investments in further education and training to be equipped for constantly changing framework conditions.

We regard commitment, motivation and satisfaction of all staff members as the prerequisite for our work. An employment under public law provides the firm basis for the objective fulfilment of our tasks.

We are conscious of ethical behaviour and the importance of social competence and strengthen them through communication, tolerance, teamwork, mutual appreciation and trust.

Legal Bases

The City of Vienna Court of Audit is, in accordance with the Vienna City Statutes, an independent and autonomous institution. It is tasked with auditing the budgetary and economic management of the municipality as regards form, substance and safety. It also provides expert reports in case of organizational issues or matters related to the regulation of the budget, accounting or cash system. In doing so, it is not limited to the audit of arithmetical correctness, but also points to possibilities to reduce or prevent expenses and to increase or generate revenue. Furthermore, it looks into whether the interests of the City of Vienna have been served.

The director of the City of Vienna Court of Audit is the head of the personnel assigned to the Court of Audit. He is appointed by the municipal council for a renewable term of five years. He is responsible for managing the court of audit, supervising the personnel and assigning the tasks. He also has to allocate the audit areas between the groups and departments of the court of audit. The director of the Court of Audit can only be removed from office by decision of the municipal council. This decision requires a two-thirds majority.

As regards the commissioning and conducting of audits, the director is not bound by any instructions.

The staff members of the City of Vienna Court of Audit are assigned by the mayor upon proposal of its director and are only bound by the instructions of the director. It is also upon his proposal that the resources needed for the performance of tasks are allocated to the Court of Audit.

Members of the City of Vienna Court of Audit shall not be involved in the management and administration of economic undertakings subject to its audits.

Verbal and written information regarding the scope of impact of the City of Vienna Court of Audit is only provided by its director.

Selected relevant regulations and information (in German)

Tasks

The City of Vienna Court of Audit is tasked with auditing the financial management of the municipality and the funds, foundations and institutions that are administered by its bodies and have legal personality. In doing so, it focuses on the arithmetic correctness, compliance with the applicable rules, as well as the economy, efficiency and effectiveness of the administration of funds. Furthermore, it is responsible for auditing the financial management of economic undertakings in which the municipality holds at least 50 per cent of the share, nominal or equity capital or which it actually controls as a result of other measures. Institutions receiving subsidies from municipal funds, for which the municipality is liable or which manage municipal funds in trust on behalf of the municipality, as far as the municipality has reserved the right to control, are also subject to the audit of the City of Vienna Court of Audit.

A further task, which is also unique among the Austrian audit institutions or audit offices, is the audit of the performance of statutory tasks related to the safety of life or public health by the municipal bodies; the City of Vienna Court of Audit is also responsible for auditing whether the undertakings subject to its audits and the institutions and facilities managed by the bodies of the municipalities, which might present a danger to the safety of life or to public health, had taken sufficient, adequate and compliant safety measures (safety audit).

The City of Vienna Court of Audit also takes part in the audit of the administration of funds of the European Union and supports the European Court of Auditors in its audit work.

The financial volume audited by the City of Vienna Court of Audit (in 2022: revenue: EUR 30 billion, expenditure: EUR 30 billion) is distributed between the City Administration, the undertakings and equity interests of the City of Vienna and the institutions receiving subsidies from the City of Vienna. In 2022, the balance sheet total of the undertakings, equity interests and economic institutions of the City of Vienna, which are subject to the audit by the City of Vienna Court of Audit, amounted to some EUR 75 billion.

In the framework of their audits, the members of the City of Vienna Court of Audit look into the administration of Vienna’s public funds and the compliance with the applicable rules for the protection of the citizens of Vienna and of its visitors.

Our understanding of and our approach to auditing and reporting are reflected in our mission statement.

Audit tasks of the City of Vienna Court of Audit

Audit of the administration of public funds (including construction audit)

• Audit of revenue and expenditure, including the development of assets
• Audit of the accounting records
• Audit of the compliance with the budget estimate and the economic plans
• Audit of the financial statements
• Audit of the cash deposits and materials
• Organizational audit
• Performance audit
• Procurement audit
• Audit of the performance of statutory tasks
• Construction audit
  • Planning
  • Procurement
  • Construction management
  • Settlement of accounts
  • Acceptance and final inspection

Safety audit

• Performance of statutory tasks
• Adoption of sufficient, adequate and compliant safety measures
• Structural safety
• Safety of roadways
• Safety of public transport
• Fire safety
• Radiation protection
• Workplace and operational safety

Human Resources

On a medium-term average, some 65 staff members were assigned to the City of Vienna Court of Audit for the purposes of audit. About 23 staff members were responsible for tasks related to management and support.

History - archived press releases

In the following you can find the press releases published on the City of Vienna Court of Audit in German language.
History