Workshops in the context of the audit "Financial planning and control of the social fund" in Vorarlberg
Within the scope of the audit of the Social Fund by the Regional Court of Audit of Vorarlberg, the Competence Center for Nonprofit Organizations and Social Entrepreneurship was commissioned to accompany the planned audit "Financial Planning and Control of the Social Fund" in the first half of 2018 and to contribute expertise from previous projects and evaluations in the social sector. Based on corresponding research and further preparatory work, the basic principles, organisation, planning and control of the Social Fund were jointly analysed and reflected upon in three two-day workshops and recommendations for action were derived.
These contents included financial development and benefits, legal framework conditions as well as strategy and objectives of the Social Fund. At the organizational level, the participants jointly reflected on the structural organization and controlling, tasks and responsibilities, as well as cooperation and interfaces within the social fund. With regard to planning and control, the main topics were instruments and measures, the budgeting process, controlling during the year and reporting.
Particular attention was paid to the 2020 strategy and the related planning and control of the Vorarlberg Social Fund, case and care management and state administration, as well as budget planning and monitoring. Part of the process involved breaking down the budget growth of recent years by various causes, such as demographic growth and inflation effects. An impact-oriented control of the social fund is currently not carried out, but was discussed intensively within the project.