The remit of the regional courts of audit is, without exception, laid down in the regional constitutions, the specific provisions of which vary from state to state, to audit the financial management of the respective federated state, its administration, the foundations, funds and institutions as well as companies in which the Federal participates as shareholder or over which it can exercise influence. Other tasks which are similarly laid down in all Austrian court of audit acts include examining the proper use of grants and subsidies awarded by the federated states. Furthermore, most Austrian courts of audit are also involved in auditing funds received from the European Union, under Community Law.