Within the scope of the Austrian Federal States relative constitutional autonomy, the Austrian federated states (Bundeslander) have the authority to set up independent regional courts of audit for their area and vest them with auditing powers. Independent Land courts of audit have been established in eight of the nine Austrian federated states. Due to its special status as a federated state and municipality, the federal capital of Vienna is the only one to have an audit office which, as a department within the municipal authority, is organisationally, part of the regional and municipal administration.