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Management Letters Leading to a Constructive Dialogue with Departmental Policymakers

Grafik DialogThe Bundesrechnungshof sets out the audit findings in management letters that are sent to the audited bodies. These are required to submit their comments on the audit findings and conclusions within a time frame set by the Bundesrechnungshof.

Where this is deemed necessary for particular reasons, the Bundesrechnungshof may also communicate audit findings to other government bodies and the Appropriations Committee. In addition, significant audit findings of a basic nature or those having major financial implications are brought to the attention of the Federal Ministry of Finance.

 

Graphic Flag France Les conclusions de la Cour servent également à engager un dialogue critique

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