City Court of Audit

In accordance with Section 74 of the Innsbruck City Charter (IStR), the Mayor is required to set up a department of the Citymagistrate as the City Court of Audit. It is responsible for auditing the management of the City of Innsbruck and its commercial enterprises and (under certain legal conditions) the municipal holdings, foundations and funds. The City Court of Audit also audits the use of subsidies granted by the City of Innsbruck.

The City Court of Audit was founded in 1931 and occupies a special position within the Magistrate as the only department not subject to directives. The team of the City Court of Audit is obliged to fulfill its tasks objectively and in the interests of the citizens. Since July 1, 2011, the City Court of Audit has been headed by Dr. Hans Fankhauser.

What is the task of the City Court of Audit?

The task of the City Court of Audit is to audit the use of public funds with regard to compliance with the applicable regulations, economy, efficiency and expediency as well as numerical accuracy and regularity.

What does the City Court of Audit audit?

• Management of the City of Innsbruck and its commercial enterprises
• Management of foundations, funds and institutions that are administered by bodies of the City alone or jointly with bodies of other regional authorities and/or municipal associations or by persons (groups of persons) appointed for this purpose by bodies of the City alone or jointly with bodies of other regional authorities and/or municipal associations
• Management of companies that are wholly or partly owned by the City of Innsbruck(see participations)
• Management of natural persons or legal entities (groups of persons) that manage the assets of the City of Innsbruck in trust or for which the City of Innsbruck has assumed a deficiency guarantee
• Use of municipal subsidies granted to a legal entity (company, association, etc.) or other institution

What does the report of the City Court of Audit say?

The City Court of Audit summarizes the results of each audit in a report. In the report, the City Court of Audit makes proposals for

• the reduction or avoidance of the use of funds
• the increase or generation of funds
• the elimination of deficiencies
• a more appropriate organization of administrative processes

What happens to the reports of the City Court of Audit?

The report is sent to the audit committee, the mayor, the responsible member of the city senate, the Magicouncil director and the audited body (the legal entity or company). The chairpersons of the clubs and parties of the Innsbruck City Council also receive the report.

The Audit Committee is responsible, among other things, for dealing with the audit reports submitted to it by the City Court of Audit. Subsequently, this committee must report to the municipal council on the handling of the audit reports of the City Court of Audit within six months of their receipt.

Test reports