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Prüfungsbericht World Sailing Games Landesförderung

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Prüfungsbericht World Sailing Games Landesförderung 19-436 1/55 Burgenländischer Landes-Rechnungshof Prüfungsbericht betreffend die Überprüfung der widmungs- gemäßen Verwendung und der Wirksamkeit der vom Land Burgen- land gewährten finanziellen Förderungen für die World Sailing Games 2006 Eisenstadt, im Jänner 2008 2/55 Auskünfte Burgenländischer Landes-Rechnungshof 7000 Eisenstadt, Technologiezentrum, Marktstraße 3 Telefon: 05/9010-8220 Fax: 05/9010-82221 E-Mail: [email protected] Internet: www.blrh.at DVR: 2110059 Impressum Herausgeber: Burgenländischer Landes-Rechnungshof 7000 Eisenstadt, Technologiezentrum, Marktstraße 3 Berichtszahl: LRH-100-13/50-2008 Redaktion und Grafik: Burgenländischer Landes-Rechnungshof Herausgegeben: Eisenstadt, im Jänner 2008 3/55 Abkürzungsverzeichnis Abs. Absatz Art. Artikel BGBl. Bundesgesetzblatt Bgld. Burgenland; Burgenländische(r) BKA Bundeskanzleramt BLRH Burgenländischer Landes-Rechnungshof BVergG Bundesvergabegesetz B-VG Bundesverfassungsgesetz dh. das heißt ds. das sind DVR Datenverarbeitungsregister EU Europäische Union EUR, € Euro f. folgende FB Firmenbuch ff. fortfolgende GF Geschäftsführer, Geschäftsführung ggf. gegebenenfalls ggst. gegenständliche(r) GmbH Gesellschaft mit beschränkter Haftung idF. in der Fassung idgF. in der geltenden Fassung idR. in der Regel iHv. in Höhe von ISAF International Sailing Federation iVm. in Verbindung mit KO Konkursordnung LAD Landesamtsdirektion, Landesamtsdirektor leg. cit. legis citatae LG Landesgericht LGBl. Landesgesetzblatt lit. litera LRHG Landes-Rechnungshof-Gesetz max. maximal Mio. Millionen Nr. Nummer oa. oben angeführt(en) OGH Oberster Gerichtshof ÖNACE Österreichische Version der NACE ÖSV Österreichischer Segelverband rd. rund RL Richtlinie Rs. Rechtssatz S. Seite Slg. Sammlung ua. unter anderem va. vor allem VD Verfassungsdienst vgl. vergleiche VO Verordnung WiBAG Wirtschaftsservice Burgenland Aktiengesellschaft WiföG Landes-Wirtschaftsförderungsgesetz WSG ISAF World Sailing Games 2006 WSG GmbH ISAF World Sailing Games 2006 Durchführungsgesellschaft mbH 4/55 Inhalt I. TEIL............................................................................................................. 5 1. Vorlage an den Landtag ................................................................................................... 5 2. Darstellung der Prüfungsergebnisse ................................................................................... 5 II. TEIL ........................................................................................................... 6 1. Conclusio ....................................................................................................................... 6 2. Zusammenfassung .......................................................................................................... 6 3. Grundlagen .................................................................................................................. 10 3.1 Prüfungsgegenstand und -ablauf..................................................................................................................................... 10 3.2 Prüfungsanlass................................................................................................................................................................ 10 3.3 Zeitliche Abgrenzung ...................................................................................................................................................... 10 3.4 Gesetzliche Grundlagen .................................................................................................................................................. 10 3.5 Stellungnahmen............................................................................................................................................................... 11 3.6 Sonstige Bemerkungen .................................................................................................................................................... 11 III. TEIL.........................................................................................................12 A) ISAF WORLD SAILING GAMES 2006 .................................................................. 12 1. Allgemeines..................................................................................................................12 1.1 Allgemeines..................................................................................................................................................................... 12 1.2 Bewerbung ...................................................................................................................................................................... 12 1.3 Programmablauf ............................................................................................................................................................. 12 1.4 Teilnehmer ...................................................................................................................................................................... 13 2. ISAF World Sailing Games 2006 Durchführungsgesellschaft mbH.......................................... 14 2.1 Gründung ........................................................................................................................................................................ 14 2.2 Unternehmensgegenstand ............................................................................................................................................... 15 B) FÖRDERUNGEN DES LANDES BURGENLAND....................................................... 16 3. Grundlagen .................................................................................................................. 16 3.1 Strategien, Zielsetzungen ................................................................................................................................................ 16 3.2 Rechtsgrundlagen............................................................................................................................................................ 16 3.3 Aufbau-, Ablauforganisation........................................................................................................................................... 18 3.4 Fördervolumina, Zahlungsflüsse..................................................................................................................................... 19 3.5 Förderantrag................................................................................................................................................................... 19 3.6 Förderziele...................................................................................................................................................................... 20 3.7 Drittellösung ................................................................................................................................................................... 24 3.8 Budgetentwürfe ............................................................................................................................................................... 25 3.9 Förderbedingungen......................................................................................................................................................... 28 3.10 Mitwirkung des Landes ................................................................................................................................................. 31 4. Sportförderungsrichtlinien .............................................................................................. 33 4.1 Allgemeines..................................................................................................................................................................... 33 4.2 Anwendbarkeit ................................................................................................................................................................ 33 4.3 Vorsteuerabzug ............................................................................................................................................................... 36 5. Widmungsgemäße Verwendung....................................................................................... 39 5.1 Allgemeines..................................................................................................................................................................... 39 5.2 Vorsteuerabzug ............................................................................................................................................................... 40 5.3 Rechnungsvorlage........................................................................................................................................................... 43 5.4 Abrechnung..................................................................................................................................................................... 44 5.5 AR 2005........................................................................................................................................................................... 45 5.6 AR 2006........................................................................................................................................................................... 48 C) SCHLUSSBEMERKUNGEN ................................................................................... 52 IV. TEIL ANLAGEN..........................................................................................55
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