# Austrian Court of Audit reports > Developing situation record from CLSTR: https://clstr.news/situations/austrian-court-of-audit-reports > Updated: 2026-11-06T10:33:03.000Z. Sources: 2. Developments: 2. The Austrian Court of Audit has issued separate reports criticizing the management of different national funds and subsidy systems. In October 2026, the Court criticized the Ausgleichstaxfonds (ATF) for failing to increase the employment rate of people with disabilities. Despite increased inflation-adjusted spending since 2010, the employment gap between people with and without disabilities widened from 3.3 percentage points to 15 percentage points by 2024. The report noted that only 2.9 percent of companies are subject to the mandatory hiring obligation, and 75 percent of those affected did not meet the requirement. A mismatch between the 40,600 open mandatory positions and the 4,300 registered unemployed people with disabilities was cited as a significant challenge. In November 2026, the Court issued a report regarding climate-friendly heating subsidies between 2020 and 2024. The findings indicated the system was inefficient and lacked social precision, with some recipients claiming more than 100 percent of investment costs due to overlapping federal, state, and municipal programs. The Court recommended a “one-stop-shop” to prevent duplicate applications. In response, the SPÖ announced a 500 million euro renovation offensive for 2027 to support thermal renovation and heating replacement. ## Timeline ### 2026-11-06: Austrian Court of Audit criticizes heating subsidy system The Austrian Court of Audit criticized heating subsidy programs for being inefficient and allowing over-funding, prompting calls for a more streamlined, socially precise renovation initiative. 2 sources. https://clstr.news/cluster/austrian-court-of-audit-criticizes-heating-subsidy-system ### 2026-10-09: Austrian Court of Audit criticizes disability employment fund The Austrian Court of Audit reports that the Ausgleichstaxfonds has failed to close the employment gap for people with disabilities, despite increased funding and higher tax revenues. 3 sources. https://clstr.news/cluster/austrian-court-of-audit-criticizes-disability-employment-fund --- Cite as: Austrian Court of Audit reports. CLSTR, https://clstr.news/situations/austrian-court-of-audit-reports