In the Sports Strategy Upper Austria 2025, the state of Upper Austria set itself the core goal of creating the perfect basis for young, competitive and top-class sports. In addition to the talent center and the Olympic center, this also includes the targeted promotion of clubs and associations as well as the provision of sports infrastructure in the form of the state’s own state sports center and the granting of subsidies for the construction, expansion or renovation of sports facilities. As reported by the state audit office, the state does not have a strategic plan for sports facilities, although it is anchored in the sports strategy; there are also no sports regions – also provided for in the sports strategy.
Create rules for special projects and act accordingly
The state funding of competitive and elite sports infrastructure is often characterized by a high use of funding and high funding rates. In the case of such special projects, which are of particular interest to the state, many of the provisions of the funding guidelines for investments in sports facilities are not applied because the content of these is strongly geared towards the design of mass sports projects. The State Audit Office therefore recommends defining and writing down a uniform framework for action and decision-making for special projects.
Standardize the funding process and thus improve processing quality
With regard to standardization, the state audit office found that the actual level of processing for the special projects it audited was rather low.
Take the role of funding provider more actively
The general funding guidelines, the funding guidelines for sports facility investments and the written funding agreements that are usually concluded for special projects impose various obligations and conditions on the funding recipients for the granting or disbursement of funding. The reviewed funding files show that the state sports directorate repeatedly failed to check whether the obligations assumed had been met and did not request the documents required to prove compliance.
Correct overfunding in sports hall project
the ooh Athletics Association received a total of 2,875,749 euros in grants for the construction of an athletics training hall in Linz, including 2,075,749 euros from the state, 700,000 euros from the federal government and 100,000 euros from a sponsor. In contrast, the proven expenses amounted to only around 2,775,749 euros. As a result, the state paid out 100,000 euros too much in funding. The overpaid funding amounts should be reclaimed.
Criticism of the sports infrastructure package with LASK Arena and Donauparkstadion
Since October 2021, LASK has been building a new football facility on the site of the largely demolished Linz stadium. The LASK assumes total costs for the eligible stadium project of 65 million euros. According to a political decision, the state of Upper Austria contributes a maximum of 29.2 million euros in funding. This funding is the result of political talks between the state of Upper Austria, the city of Linz and LASK. As part of a “comprehensive sports infrastructure package”, the result also includes state funding of a maximum of 3 million euros for a new “Donauparkstadion”, which is to be used by the football club FC Blau Weiß Linz. Furthermore, alternative locations are required for athletics, since the LASK Arena no longer includes athletics facilities.
The State Court of Auditors is very critical of the outcome of the political talks, as the lack of detailed documentation does not indicate that other options for building a football stadium in the central area would have been seriously considered. The state of Upper Austria, as the funding provider, should have checked other solutions and subjected them to a comparison. So would e.g. For example, the use of a new football stadium by the clubs LASK and FC Blau Weiß Linz avoided additional costs for taxpayers.
Budget for sports facility funding increased significantly, but little leeway due to high funding for the LASK Arena
Between 2016 and 2020, the State Sports Directorate spent around 37.2 million euros on sports facility investment funding. The State Sports Directorate does not differentiate between spending on top-class sport or on mass sport, since almost all sports facilities are used by both top-class and amateur athletes.
From 2019 to 2020 there was a significant increase in the budget for sports facility funding (+3,850,000 euros or +58 percent). The additional budget went exclusively to investment subsidies for sports clubs, as there has been an increasing shift in applications from municipalities to clubs in recent years. The LASK Arena will burden the regular sports budget by 2031 with a total of 20 million euros. In the future, the state of Upper Austria should provide Upper Austria with information on multi-year commitments and open funding volumes in the field of sports funding in a meaningful, transparent and comprehensible manner. state parliament uniformly.