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part of the executive branch of
Germany, but is positioned beyond the three classical constitutional powers. The Bundesrechnungshof is not subordinated to the federal government. Even the legislative (parliament) cannot instruct it. At best, the parliament can ask the authority to audit certain issues. From the third power, justice, it differs firstly by freely choosing the subject matters it intends to audit and secondly by not delivering legally binding rules, but by issuing recommendations. Bundesrechnungshof’s exact placement within a classical system of the division of powers is disputed.
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The
Bundesrechnungshof makes recommendations on the basis of its audit experience and provides advice to the audited bodies, to the German Parliament and the Federal Government. Its consulting activities have steadily increased and set out significant recommendations for quality improvement, pointing
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The
Bundesrechnungshof provides advice to the executive and legislative branches by including recommendations for improvement in its management letters and annual reports, as well as by commenting - orally or in writing - on topical issues such as government bills and major procurement projects, or
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The institution is a supreme federal authority only as far as it administers internal tasks such as personnel affairs, management of buildings or clearance of travel expenses and the like. Processing its core duties - auditing, reporting and counseling as external financial controllers - it is not
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institutions and the activities of the
Federal Government in private-law enterprises of which it is a shareholder. This includes areas such as defence, roadworks, taxation, and the Federal Government's activity as a minority shareholder of the formerly nationalised
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overseeing the spending of the state. In medieval times it did have regulatory functions which it lost to various administrative offices, so much that only reporting functions were left. The installation of a high office is influenced by the mismanagement of the
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The
Bundesrechnungshof reports on its audit findings in management letters which are sent to the audited bodies for comment. In addition the Bundesrechnungshof submits an annual report ("Observations") to both Houses of the German Parliament, the
359:. The annual report is presented to the public at a federal press conference. The Bundesrechnungshof may at any time submit special reports on matters of major significance to both Houses of Parliament, and to the Federal Government.
145:), and regulated by other legislation (i.e. Bundesrechnungshof Act, Federal Budget Code). It is an independent judicial body, with around 600 employees. Its current President is
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Die
Entwicklung des Prüfungsdienstes bei der Preussischen Oberrechnungskammer und dem Rechnungshof des Deutschen Reichs
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501:(PDF; 180 kB) Vortrag, gehalten am 18. Dezember 1935. Auf der Webseite von H. Schouwer, aufgerufen am 4. Februar 2015.
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level. The status of the
Bundesrechnungshof, its members and its essential functions are guaranteed by the
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The first precursor of that auditory branch in
Germany is the Prussian Audit Office. Its name as "
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bundesrechnungshof.de
Official Website of the Bundesrechnungshof
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125:(Federal Court of Audit) is the supreme federal authority for
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International Organization of Supreme Audit Institutions
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International Organization of Supreme Audit Institutions
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out the potential for savings or increases in revenue.
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605:bundesrecht.juris.de Art. 114 of the Basic Law
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109:Learn how and when to remove this message
672:Courts and tribunals established in 1950
677:Government agencies established in 1950
610:Courts of Auditors of the German States
396:" comes from the medivial concept of a
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219:Court of Auditors of the German Empire
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353:Bundesrat
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