Summary

SAI Austria conducted an audit of the activities of the Vienna People's Opera (Volksoper Wien GmbH, the Volksoper) for the period of 2013-2023, the state company Bundestheater-Holding GmbH and the Federal Ministry of Art, Culture, Public Service and Sports were also audited. The purpose of the audit was to assess the fulfillment by the Volksoper of its mandate established by law, in particular, the measures taken by the management of the Volksoper to implement the goals of its cultural policy. The control tools and financing methods were also considered. In addition, SAI reviewed the internal organization of the Volksoper, human resource management, as well as aspects of compliance with general regulatory requirements. As a result of the audit, SAI recommended that the methodology for evaluating performance and targets be improved, for example, to fulfill the auditee’s mandate in cultural mediation. It was also recommended to improve the efficiency of business processes in the Volksoper: clearly delineate the responsibilities of departments and regulate relations with the private association "Symphony Orchestra of the Vienna People's Opera".