The Austrian legal system tends to follow the basic principle of comprehensive management auditing when establishing the competencies of the regional courts. According to this principle, there should be no audit -free areas in which the public sector is financially active but not controlled. In principle, all federal and regional administrative activities, irrespective of the legal form in which they take place and irrespective of whether they are performed by government bodies themselves or have been outsourced, are thus subject to court audit control.