Bundesrechnungshof
The Bundesrechnungshof examines federal financial management. Audit missions cover annual federal revenues and expenditures amounting to over €600 billion.
The Bundesrechnungshof is a supreme federal authority. Within the hierarchy of federal authorities, it has the same status as the Office of the Federal President, the Federal Chancellery and the federal government departments.
As an independent body of government auditing the Bundesrechnungshof is subject only to the law. No other government institution may instruct it to perform an audit. Apart from that the Bundesrechnungshof does not evaluate policy decisions made in compliance with applicable legislation.
The work force of the Bundesrechnungshof and its seven subordinate regional audit offices totals 1300. Headquarters are located in Bonn.
"The Bundesrechnungshof, whose Members shall enjoy judicial independence, shall audit the account and examine the performance, regularity and compliance of financial management. The Bundesrechnungshof shall report annually directly to both Houses of Parliament and to the Federal Government" (Article 114 German Constitution, paragraph 2, first and second sentence).