The Austrian Court of Audit audited the public procurement of the COVID-19 vaccine.

 The audit examined Austria's vaccine procurement on a pan-European and national level. The SAI found irregularities in the procurement process as well as significant over-procurement. This, according to the auditors, was caused by the Ministry of Health's incorrect assessment of the population's need for the vaccine.

Audit Objectives:

• To evaluate the management and coordination of vaccine procurement and the timing and volume of deliveries.
• To analyze the financial terms and consequences of not using procured COVID-19 vaccines.
• To evaluate the effectiveness of using COVID-19 vaccines.
• To analyze contractual documents and Austria's role in vaccine procurement negotiations at the European Union (EU) level.

The audit identified weaknesses and strengths in the COVID-19 vaccine procurement procedure.

Strengths include:

1. the effectiveness of joint pan-European procurement of COVID-19 vaccines;

2. sufficient vaccines as of June 2021;

3. diversified production and technology base of vaccine suppliers.

Weaknesses include:

1. lack of detailed calculations at the start of vaccine procurement (June 2020);

2. insufficient reserve to provide funding for the project through spring 2021;

3. multiple calculations of need without documented and data-driven expertise.

1. Procurement and logistics responsibilities for COVID-19 vaccines should be clearly regulated.

2.         Future projects should prepare a plan in a timely manner to make the policy decisions necessary for procurement. In particular, it requires approval of an overall justified cost structure that specifies all products and services required.

3.         Vaccine procurement projects should be based on documented and financially sound estimates.

4.         Members of the National Vaccination Committee should regularly solicit and publish statements of possible conflicts of interest related to vaccination.

5.         Disposal of COVID-19 vaccines should be avoided and measures should be taken to prioritize the use of vaccines with expiring shelf lives.

The Austrian Court of Audit audited the impact of procurement planning on the operational readiness of the Austrian Armed Forces between March and July 2021 at the Federal Ministry of Defense. Auditors focused on reviewing procurement planning in key technology and infrastructure areas.

Audit objectives:

• To introduce the strategic procurement objectives and their implementation.
• To assess the impact of strategic public procurement processes on the operational readiness of the Austrian Armed Forces.
• To evaluate investment decisions when funding is limited.
• To analyze the impact of the Austrian government's investment in military infrastructure on the operational readiness of selected Austrian Armed Forces units.

The Court of Auditors failed to conclude on the impact of the procurement on the operational readiness of the Austrian Armed Forces because the Ministry of Defense did not provide for procedures to monitor and systematically review the implementation of the planned procurement, nor was it able to prepare the relevant assessments for the SAI within a reasonable timeframe.

1. To consider the need to evaluate the National Security Strategy as it relates to national defense.

2. To determine long-term budgetary requirements to be able to allocate sufficient resources to accomplish tasks in the short term.

3. To develop quality assurance measures for the Federal Military Plan.

4. To establish planning and monitoring processes to ensure that procurements are in line with the plans.