Competences (legislative and non-legislative), legal bases and policy areas where the regional parliament is active  

Legislative: The Austrian Constitution (Bundes-Verfassungsgesetz, B-VG, available here (DE) or here (EN - not including amendments adopted after 1 March 2010)) does not identify the specific legislative competences of the Länder. Instead, it states in general terms that '[i]n so far as a matter is not expressly assigned by the Federal Constitution to the Federation for legislation or also execution, it remains within the Länder's autonomous sphere of competence' (Article 15, § 1 B-VG). The legislative competences of the Länder include inter alia youth protection, organisation of municipalities, organisation of state authorities, nursery schools, environmental protection, land use planning, removal of waste and wastewater, roads (except for federal roads), transfer of agricultural and forestry land, social assistance and care for disabled persons, promotion of culture, promotion of agriculture and hospitals. Additionally, Article 12 B-VG enumerates areas for which the basic legislation is adopted by the Federation, while the implementing legislation is adopted by the Länder. These include inter alia social welfare, public bodies responsible for extra-judicial dispute-settlement, electricity, labor legislation, and protection of workers and employees in so far as they are engaged in agriculture and forestry.
Moreover, a specific distribution of competences applies in relation to taxation (Article 13 B-VG), schools, education and public education (Article 14a), and public procurement (Article 14b). Furthermore, the Parliament is responsible for adopting the state budget. An overview of the law of the Länder may be found in the index of state law, established by the liaison body of the Länder (available here (DE)).

Non-legislative: The Parliament is responsible inter alia for electing the members of the State Government, controlling the State Government and approving state agreements. For further information, see the Constitution of Burgenland, available here (DE).

List of committees/sub-committees or working groups in the regional parliament
The Parliament includes Standing Committees inter alia on

• Agriculture;
• European integration and cross-border cooperation;
• Finance and budget;
• Legal affairs;
• Social affairs;
• Environment;
• Economy.

For further information, see here (DE).

Committees in charge of scrutinising subsidiarity   
The Committee on European integration and cross-border cooperation.

Staff in charge of subsidiarity scrutiny  
A staff member of the administration of the State Government assists the State Parliament in conducting the subsidiarity check.

Subsidiarity check  
Nature (selective/systematic): Systematic.
Procedure: Austrian state parliaments have agreed on a coordinated procedure for the subsidiarity check. The nine Länder have divided the responsibility for the subsidiarity check according to the subject-matter of the EU draft legislation. Each Land examines EU draft legislation in one specific area with regard to subsidiarity.
A staff member of the administration of the State Government is at the disposal of the directorate of the State Parliament to conduct the subsidiarity check. This staff member has regular contacts with staff members of other Austrian state parliaments who are also in charge of subsidiarity monitoring. Moreover, the State Parliament may ask the Committee for European integration and cross-border cooperation to examine EU draft legislation. Pursuant to Article 83 of the Constitution of Burgenland, the State Government immediately informs the State Parliament of EU draft legislation, which is transferred to it by the Federation and which (1) concerns the legislative competences of the Land or (2) is otherwise of interest to the Land. The State Government communicates the deadline established by the Federation for the Land to submit its position on the EU draft legislation. The State Parliament may issue its decision to the State Government, which is bound by its content, insofar as the decision has been communicated on time and concerns a matter that is included in the legislative competences of the Land. The State Government may deviate from this decision for imperative grounds of state or political integration. Such grounds have to be immediately communicated to the State Parliament.
Cooperation/coordination at the regional level  
See the answer to the previous point.
Cooperation/coordination at the central level 
EU draft legislation is transferred by the European Commission to the National Council (Nationalrat) and the Federal Council (Bundesrat). Both chambers have the right to submit an objection on the grounds of an infringement of the subsidiarity principle up to eight weeks after the reception of the draft legislation. The National Council and the Federal Council both have one vote and decide on issuing an objection by simple majority. The Federal Council shall immediately inform the state parliaments of its intentions and give them the opportunity to take a position. It is not bound by their decision. However, Article 23g, para. 3 of the Austrian Constitution (see link above) - which provides the legal basis for this cooperation - invites the Federal Council to consider the opinions issued by state parliaments.
The Federation also transmits all EU draft legislation to the state governments pursuant to the agreement between the Federation and the Länder on the right to collaboration of Länder and municipalities in European integration affairs. The state governments in turn transfer the relevant EU draft legislation to their state parliaments.
There is a platform for exchange of information, namely the 'Föderalismuskonferenz', which is composed of the President of the Federal Council and the presidents of the state parliaments.