The Audit Office is the city’s independent, supreme financial control body. The most important goal of the Audit Office is the best possible use of public funds. The Audit Office checks whether the resources used have been used lawfully, economically, efficiently and appropriately, in the spirit of sustainable development.
Salzburg city law stipulates that the Control Office is not bound by any instructions in the exercise of its control tasks.
An inspection is only effective if its findings are taken seriously and the recommendations implemented. This is the task of the municipal council bodies and the institutions being inspected.
Independent supreme financial control of the city
The Control Office fulfils its mandate – anchored in municipal law – towards the municipal council.
Based on the legal requirements, the Control Office checks the regularity, legality, economy, efficiency and expediency of the city administration and the economic enterprises in order to achieve improvements or prevent undesirable developments through convincing recommendations – as an auditor and advisor.
The audit office is successful when the audited bodies and the municipal council accept its findings and recommendations and implement improvements.
Financial audit
- The Control Office is responsible for auditing the city’s financial management in matters within its own sphere of responsibility as well as the administrative expenditure in matters within the delegated sphere of responsibility.
- In addition to this financial control of the municipal administration, including the municipal enterprises, those enterprises in which the city holds at least 25% of the registered capital, basic capital or equity capital, as well as other institutions financed or promoted by the city, are also subject to audit by the control office, provided that the city has reserved the right of control or the institution consents to the control.
Appraise
In addition, the Control Office may, in individual cases, be commissioned to provide expert opinions on matters relating to municipal administration.
Scope of the tests
The audits must cover numerical accuracy, compliance with existing regulations, as well as economy, efficiency and expediency.
The most important Goal The Control Office strives to achieve the best possible use of public funds, that is, to reduce costs or increase the benefits of using public funds.
It verifies whether public funds are raised and used lawfully, economically, efficiently and appropriately in the spirit of sustainable development.
In this way, it fulfils the legal mandate to optimise income and expenditure.
Unless otherwise provided by law, it is not bound by any instructions from the city authorities or the municipal director.
