Austria 1920 Constitution (reinstated 1945, reviewed 2013) - Page 6 of 9

Table of Contents

Chapter VI. Control of Public Accounts and Administration of Public Funds

Article 121

Competent to examine the administration of public funds by the Federation, the Laender, the municipal associations, the municipalities and other legal entities determined by law is the Public Audit Office.
The Public Audit Office draws up the final Federal budget accounts and submits them to the National Council.
All vouchers about financial debts of the Federation, in so far as they remit in liability on the part of the Federation, shall be countersigned by the President of the Public Audit Office or, should he be impeded, by his deputy. The countersignature guarantees only the legality of the borrowing and the correct registration in the ledger of the national debt.
Every second year the Public Audit Office shall in the case of undertakings and agencies subject to its control and on which it has a duty to report to the National Council ascertain by a request for information from these undertakings and agencies the average incomes, including all social service payments, contributions in kind, and additional retirement benefits, of members of the management board and the supervisory board as well as of all employees and report thereon to the National Council. The average incomes of the foregoing categories of persons shall in this connection be shown separately for each undertaking and each agency.

Article 122

The Public Audit Office is directly subordinate to the National Council. It acts as agent for the National Council in matters pertaining to Federal administration of public funds and the financial administration of professional corporations in so far as they come under the executive authority of the Federation, as agent for the Diet concerned in matters pertaining to Laender, municipal associations, and municipal administration of public funds as well as the financial administration of professional corporations in so far as they come under the executive authority of the Laender.
The Public Audit Office is independent of the Federal Government and the Land Governments and subject only to the provisions of the law.
The Public Audit Office consists of a President and the requisite officials and auxiliary personnel.
The President of the Public Audit Office is elected on the proposal of the Main Committee of the National Council for a twelve years period of office; reelection is inadmissible. Before his assumption of office he renders an affirmation to the Federal President.
The President of the Public Audit Office may neither belong to any general representative body nor the European Parliament during the past five years have held office in the Federal or a Laender Government.

Article 123

With regard to accountability the President of the Public Audit Office has the same status as members of the Federal Government or of members of the Land Government concerned, depending on whether the Public Audit Office acts as agent of the National Council or a Diet.
He can be relieved of office by a vote of the National Council.

Article 123a

The President of the Public Audit Office is entitled to participate in the debate by the National Council and its committees (subcommittees) on reports by the Public Audit Office, on the final Federal budget accounts, on motions concerning implementation of specific actions in the Public Audit Office’s examination of the administration of public funds, and on the subdivisions relating to the Public Audit Office in the Federal Finance Act.
The President of the Public Audit Office has, in accordance with the detailed provisions of the Federal law on the National Council’s Standing Orders, always the right at his own request to be heard in the debates on the subjects listed in para 1 above.

Article 124

Should the President of the Public Audit Office be prevented from the discharge of his responsibilities, the senior official of the Public Audit Office will act for him. This also holds good if the office of President is vacant. Who shall act in the National Council as deputy for the President of the Public Audit Office is settled by the Federal law on the National Council’s Standing Orders.
If someone deputizes for the President, the provisions of Article 123 para 1 apply to the deputy.

Article 125

The officials of the Public Audit Office are appointed by the Federal President upon the recommendation and with the countersignature of the President of the Public Audit Office; the same holds good for the conferment of the official titles. The Federal President may however authorize the President of the Public Audit Office to appoint officials of certain categories.
The President of the Public Audit Office appoints the auxiliary personnel.
The Federal service prerogative with regard to employees of the Public Audit Office is exercised by the President of the Public Audit Office.

Article 126

No member of the Public Audit Office may be a participant in the management and administration of enterprises subject to control by the Public Audit Office. Just as little may a member of the Public Audit Office participate in the management and administration of any other enterprises operating for profit.

Article 126a

Should divergences of opinion arise between the Public Audit Office and a legal entity (Article 121 para 1) on interpretation of the legal provisions which prescribe the competence of the Public Audit Office, the Constitutional Court decides the issue upon application by the Federal Government or a Land Government or the Public Audit Office. All legal entities must in accordance with the legal opinion of the Constitutional Court render possible a scrutiny by the Public Audit Office.

Article 126b

The Public Audit Office shall examine the entire management of the Federation and furthermore the financial administration of endowments, funds and institutions administered by Federal authorities or persons (groups of persons) appointed for the purpose by authorities of the Federation.
The Public Audit Office also examines the financial administration of enterprises where the Federation, either as the sole participant or together with other legal entities falling within the competence of the Public Audit Office, at any rate holds at least fifty per cent of the share, stock, or equity capital or where the Federation is either their sole or joint operator with other such legal entities. The Public Audit Office also examines the financial administration of enterprises of which the Federation, either as the sole participant or together with legal entities falling within the competence of the Public Audit Office, has de facto contro by other financial, other economic, or organizational measures. The competence of the Public Audit Office extends moreover to enterprises of any additional category where the conditions pursuant to this paragraph exist.
The Public Audit Office is competent to examine the financial administration of corporations under public law using Federal funds.
The Public Audit Office shall on a vote by the National Council or at the request of National Council members carry out special measures of investigation into financial administration which falls into its sphere of competence. The more detailed regulation will be laid down by the Federal law on the National Council’s Standing Orders. The Public Audit Office shall likewise carry out such measures at the substantiated request of the Federal Government or a Federal Minister and report the result to the applicant authority.
Examination by the Public Audit Office shall extend to arithmetical correctness, compliance with existing regulations, and the employment of thrift, efficiency and expediency.

Article 126c

The Public Audit Office is competent to examine the financial administration of the social insurance institutions.

Article 126d

The Public Audit Office annually renders the National Council not later than 31 December in any year a report on its activities. The Public Audit Office can moreover at any time report to the National Council its observations on individual matters and, if necessary, make proposals. The Public Audit Office must simultaneously with its submission to the National Council inform the Federal Government of every report. The Public Audit Office’s reports shall be published after submission to the National Council.
A Standing Committee shall be appointed by the National Council to discuss the reports of the Public Audit Office. Its appointment shall maintain the principle of proportional representation.

Article 127

The Public Audit Office shall examine the financial administration of the Laender in their autonomous sphere of competence as well as the financial administration of endowments, funds and institutions administered by the authorities of a Land or persons (groups of persons) appointed for the purpose by authorities of the Land. The examination shall extend to arithmetical correctness, compliance with existing regulations, and the employment of thrift, efficiency and expedience in the financial administration; it shall not however include the resolutions passed by the constitutionally competent representative bodies with respect to the financial administration.
The Land Governments shall annually transmit to the Public Audit Office the budget estimates and the final budget accounts.
The Public Audit Office also examines the financial administration of enterprises where the Land is either the sole participant or holds at least fifty per cent of the share, stock, or equity capital together with other legal entities falling within the competence of the Public Audit Office or where the Land is either their sole or joint operator with other such legal entities. As regards the powers of examination in case of de facto control Article 126b para 2 holds good analogously. The competence of the Public Audit Office extends moreover to enterprises of any additional category where the conditions pursuant to this paragraph exist.
The Public Audit Office is competent to examine the financial administration of corporations under public law using Land funds.
The result of its examination is communicated by the Public Audit Office to the Land concerned. The latter shall comment upon this and within three months advice the Public Audit Office of the measures taken by reason of the examination’s result.
The Public Audit Office annually renders the Diet, at the latest by 31 December in any year, a report on those of its activities relating to the Land. The Public Audit Office can moreover at any time report to the Diet its observations on individual matters. The Land Government and the Federal Government must be informed of every report by the Public Audit Office simultaneously with its submission to the Diet. The Public Audit Office’s reports shall be published after submission to the Diet.
On a vote by the Diet or at the request of Diet members, their numbers regulated by Land constitutional law but not permitted to exceed one third, the Public Audit Office shall carry out special measures of investigation which fall into its sphere of competence. As long as the Public Audit Office has by reason of such a motion not rendered the Diet a report, no additional motion of such kind may be proposed. The Public Audit Office must likewise carry out such measures at the substantiated request of a Land Government and report the result to the applicant authority.
The provisions of this Article also hold good for the examination into the financial administration of the City of Vienna, the municipal council taking the place of the Diet and the city senate taking the place of the Land Government.

Article 127a

The Public Audit Office shall examine the financial administration of municipalities with at least 10.000 inhabitants as well as the financial administration of endowments, funds and institutions administered by the authorities of a municipality or persons (groups of persons) appointed for the purpose by the authorities of a municipality. The examination shall extend to the arithmetical correctness, compliance with existing regulations, and the employment of thrift, efficiency and expediency in the financial administration.
The mayor shall annually transmit to the Public Audit Office and simultaneously to the Land Government the budget estimates and the final budget accounts.
The Public Audit Office also examines the financial administration of enterprises where a municipality with at least 10.000 inhabitants is either the sole participant or holds at least fifty per cent of the share, stock, or equity capital together with other legal entities falling within the competence of the Public Audit Office or where the municipality is either their sole or joint operator with other such legal entities. As regards the powers of examination in case of de facto control Article 126b para 2 holds good analogously. The competence of the Public Audit Office extends moreover to enterprises of any additional category where the conditions pursuant to this paragraph exist.
The Public Audit Office is competent to examine the financial administration of corporations under public law using funds of a municipality with at least 10.000 inhabitants.
The result of its examination is transmitted by the Public Audit Office to the mayor. The latter shall comment upon this and within three months advise the Public Audit Office of the measures taken by reason of the examinations’s result. The Public Audit Office shall advise the Land Government and the Federal Government of the result of its examination into the financial administration together with any possible comment by the mayor.
The Public Audit Office annually renders the municipal council, at the latest by 31 December, a report on its activities in so far as they concern the municipality. The Land Government and the Federal Government must likewise be informed of every report by the Public Audit Office simultaneously with its submission to the municipal council. The reports shall be published after submission to the municipal council.
The Public Audit Office shall also at the substantiated request of the Land Government examine the financial administration of municipalities with less than 10.000 inhabitants. Paras 1 and 3 to 6 of this Article are applied analogously. Each year only two such requests may be filed. Such requests are only allowed regarding such municipalities which, compared to other municipalities, show a conspicuous development in debts or liabilities.
The Public Audit Office has to examine the financial administration of certain municipalities with less than 10.000 inhabitants upon resolution of the Land Government. Paras 1 and 3 to 6 are to be applied under the proviso, that the report of the Public Audit Office also is to be communicated to the Diet. Each year only two such requests may be filed. Such requests are only allowed regarding such municipalities which, compared to other municipalities, show a conspicuous development in debts or liabilities.
The provisions holding good for the examination of the financial administration of municipalities shall apply analogously to the examination of the financial administration of municipal associations.

Article 127b

The Public Audit Office is entitled to examine the financial administration of the professional corporations.
The professional corporations shall annually transmit to the Public Audit Office the budget estimates and the final budget accounts.
The examination by the Public Audit Office shall extend to arithmetical correctness, compliance with existing regulations, and the employment of thrift and efficiency in the financial administration; this examination does not however include resolutions by the competent authorities of the professional corporations governing the financial administration on behalf of tasks relating to representation of their members’ interests.
The Public Audit Office shall notify the Chairman of the constituent authority (representative body) of the professional corporation of the result of the examination together with any possible opinion thereon to the constituent authority (representative body) of the professional corporation. The Public Audit Office shall at the same time inform likewise the authority competent at the highest level for supervision of the professional corporation as regards the result of its examination. The reports of the Public Audit Office shall be published after submission to the constituent authority (representative body).

Article 127c

In case a land has established a Public Audit Office of the Land, the constitutional law of the Land may provide the following provisions:

a provision corresponding to Article 126a first phrase under the proviso, that Article 126a second phrase also applies in this case;
provisions corresponding to Article 127a para 1 to 6 concerning municipalities with less than 10.000 inhabitants;
provisions corresponding to Article 127a para 7 and 8 concerning municipalities with at least 10.000 inhabitants
(Note: Repealed by F.L.G. I No. 51/2012)