Kay Scheller - Präsident des Bundesrechnungshofes

President Kay Scheller

Curriculum vitae

Funding of parliamentary groups: patchwork regulations, lack of sanctions

Special Report

Funding of parliamentary groups: patchwork regulations, lack of sanctions

The federal government pays out €120 million per year to parliamentary groups. The funds are designed for parliamentary work only. Clear rules are not in place. Applicable control and sanction mechanisms are ineffective.

Auditing during the COVID-19 pandemic

Auditing during the COVID-19 pandemic

Even in times of the coronavirus pandemic, we continue fulfilling our constitutional duties of auditing, reporting and advising.

The multi-billion programmes designed to mitigate the coronavirus pandemic will have a major impact on federal financial management for many years to come. In the current situation, it is key for us to ensure that the citizens can place trust in a workable external audit function.

Grants given to research institutes without a sound statement of requirements

Advisory Report

Grants given to research institutes without a sound statement of requirements


Publicly funded research institutions receive federal funding to fill pandemic-related gaps although they have not stated the additional needs.

Furlough money: Government to mitigate the risk of fraud

Advisory Report

Furlough money: Government to mitigate the risk of fraud


The payment of furlough money for shorter working hours aims to stabilise the labour market during the COVID-19 pandemic. However, a relaxation of the rules may also give rise to deadweight effects and increase the risk of fraud.

Turnover tax fraud: Boast digital transformation in tax offices

Special Report

Turnover tax fraud: Boast digital transformation in tax offices


Tax fraud causes billions of losses in tax revenues. To tackle this challenge, fiscal authorities need more and better digital technologies.

Tackling undeclared work: Improve data sharing across customs and tax authorities

Advisory Report

Tackling undeclared work: Improve data sharing across customs and tax authorities


Customs and tax authorities do not tackle undeclared work effectively. Legal and technological barriers impede sharing intelligence and data across authorities.

Cum fake trading: close tax loopholes

Advisory Report

Cum fake trading: close tax loopholes


Institutional investors engage in abusive ADR pre-release practices to get hold of illegitimate tax vouchers. Such tax vouchers are used to file for tax refunds on stocks actually held by retail investors who forewent claiming the refund from their tax authority. There is, however, no cause for paying out a refund.

hospitals run inefficiently - link

Advisory Report

Hospitals run inefficiently and underfunded for years

Even without the unprecedented challenges of the COVID-19 pandemic, hospital care in Germany is chronically underfunded.

2020 Report - Maintenance and continued use of the Fehmarn Sound Bridge

Advisory Report

DB Netz AG neglects maintenance of the Fehmarn Sound Bridge


DB Netz AG does not enough to clear the maintenance backlog of the Fehmarn Sound Bridge which has been known for years. Instead of the improvements promised, the condition of the Bridge has deteriorated ever since. The planned electrification may place an additional burden on the Bridge.

2019 special purpose report – structural development of the Deutsche Bahn AG and focus on the federal government’s interests

Special Report

Objectives of railway reform not achieved


The federal government and the Deutsche Bahn AG (German railways) failed to achieve the key objectives of the railway reform. In particular, they did not manage to shift traffic from other modes of transport to the railway or to alleviate the strain on the federal budget. “The federal government needs to live up to its constitutional mandate. The federal government is the owner of Deutsche Bahn and needs to clearly define the strategic direction and the way Deutsche Bahn operates”, said Kay Scheller, President of the German SAI.

Major shortcomings in rail infrastructure maintenance

Special Report

Major shortcomings in rail infrastructure maintenance


The Federal Ministry of Transport and Digital Infrastructure is negotiating with the German railways “Deutsche Bahn AG” on a future agreement for rail infrastructure maintenance. “The Federal Ministry of Transport should initiate action today and not wait for the year 2025 to address the system’s shortcomings," said Kay Scheller, President of the German SAI.

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