The Lower Austrian Court of Audit joined the EURORAI (European Organisation of Regional External Public Finance Audit Institutions) in 2012. EURORAI offers its more than 80 members a network for diverse cooperation as well as technical and methodological development. For this purpose EURORAI has adopted the Guidelines for Independent Regional Public Sector Audit Institutions, initiated by the Lower Austrian Court of Audit. These Guidelines summarize the specific requirements for regional financial control in a preamble and in 15 principles. In principle 2, the guidelines claim subsidiarity and proportionality for financial control which in Lower Austria is mainly carried out by the European Court of Auditors, the Austrian Court of Audit and the Lower Austrian Court of Audit.