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Auditing and Advisory Functions

Grafik Aufgaben The Bundesrechnungshof examines federal financial management. It audits both revenue and expenditure totalling over €600 billion. Its audit mandate also includes social security institutions and the activities of the Federation in private-law enterprises of which it is a shareholder. Its audit functions in a wide array of areas such as defence, road works, taxation, or the Federation’s activity as a shareholder of the Deutsche Bahn AG (formerly nationalised German Railways), the Post AG and the Telekom AG (formerly nationalised Post and Telecommunication Office).

 

The Bundesrechnungshof makes recommendations on the basis of the lessons learnt from earlier audit work and provides advice to the audited bodies, to Parliament and the Federal Government. Its consultant activities have continuously increased and set out significant recommendations for quality improvement, pointing up the potential for savings or increases in revenue.

     

    • The Bundesrechnungshof reports on its audit findings in management letters that are sent to the audited bodies for comment.
    • The Bundesrechnungshof submits an annual report to both Houses of the German Parliament, the Bundestag and the Bundesrat, as well as to the Federal Government. The annual report is also used as a basis for Parliament granting discharge to the Federal Government. 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.
      The Bundesrechnungshof does not only provide advice to the executive and legislative branches by including recommendations for improvement in its management letters and annual reports, but also by commenting – orally or in written form – on topical issues such as government bills and major procurement projects, or in the course of the annual budget procedure.

       

      © 2019 Bundesrechnungshof