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Structure of the annual report

Nov 16, 2016

Grafik Aufbau


Where the result of its audit may be significant for granting discharge to the Federal Government, the German SAI informs the two Houses of Parliament and the Federal Government in its annual report. Since 2016, the report is composed of two volumes, an autumn and a spring volume.




The autumn volume (Volume I) focuses on

  • financial audit of the federal accounts,
  • trends in federal public finance,
  • development of departmental budgets and
  • audit findings.

In the cases presented in the autumn volume, audited bodies mainly did not follow our recommendations. Such recommendations point out where government operations need to be enhanced, extra revenue could be generated and expenditure could be cut. Parliamentarians of all parliamentary groups are deliberating in the Public Accounts Committee, a Sub-committee of the Budget Committee. Nearly all findings and recommendations are supported by the Committee. Moreover, the Committee adopts resolutions on recommended action requesting the Federal Government to implement the recommendations suggested by us.

The spring volume (Volume II) of the annual report highlights additional topical audit findings and conclusions only available after the publication of the autumn report. Such audit output may be also taken into account for the decision of granting discharge.

The spring volume also includes

  • further audit and advisory findings,
  • findings as part of our parliamentary advisory function and
  • an activity report of the German SAI

The activity report gives an overview of the legal status, the organisation and the budget of the German SAI. Moreover, the report describes audit and advisory activities as well as national and international collaboration, audits and activities.

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