Kay Scheller - Präsident des Bundesrechnungshofes

President Kay Scheller

Curriculum vitae

Federal government’s governance of energy transition still inadequate

Special Report

Federal government’s governance of energy transition still inadequate


With a view to the targets set by law of a safe, secure and affordable energy supply, the federal government is steering energy transition still inadequately.

EU Recovery Fund must not become a permanent instrument

Special Report

EU Recovery Fund must not become a permanent instrument

The Corona Recovery Fund means that the EU member states will jointly be held liable for debt amounting to hundreds of billions. This poses high risks to the federal budget.

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.

Sustainability progress remains slow in the public sector

Advisory Report

Sustainability progress remains slow in the public sector


Social, economic and environmental impacts are not or not adequately embedded in nearly half of the decisions made by federal government departments.

Statutory definition of non-contributory benefits required

Advisory Report

Statutory definition of non-contributory benefits required


The federal government pays a grant to statutory health insurers to cover their expenses on non-contributory benefits. Such benefits are not defined. There is no assurance on whether the amount of grant funding is appropriate for this purpose.

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.

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.

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