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No Audit of Policy Decisions

Grafik RespektierenThe Bundesrechnungshof must not judge the merits of policy decisions, but it may examine and report on the rationale for and the effects of decisions made. While the Bundesrechnungshof is not authorised, for example, to second-guess the political expedience of specific subsidies, it may check and report on compliance with applicable laws, regulations and rules and on the achievement of the targets set. However, the Bundesrechnungshof may not make assessments as to whether any subsidies should be paid or not. The Bundesrechnungshof may examine and report on its findings as to whether applicable procedures have been complied with in a case under review and whether the subsidies granted have actually achieved the desired impact. Such assessments help provide the necessary momentum for change at the bodies responsible.


Graphic Flag France La Cour est tenue de respecter les décisions politiques

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