Audit reports
You are here: Home / Audit reports / Products / Advisory Reports / Sammlung

Document Actions

Sammlung

Report on the proposed implementation of harmonised European Public Sector Accounting Standards (EPSAS) in the Member States of the European Union
The European Commission plans to introduce a set of harmonised and binding European Public Sector Accounting Standards (EPSAS) based on accrual accounting. Supplementary to the status report on the relevant facts and figures developed by the Federal Ministry of Finance (Budget Committee Paper 18/0027), the German Supreme Audit Institution (Bundesrechnungshof) advises the Budget Committee on the matter. In the present report, the Bundesrechnungshof discusses unresolved issues, chances and risks associated with the proposed EPSAS implementation.
Report on the Federal Government’s revenue from emissions trading
The aim of introducing emission rights was to reduce the emission of gases harming the climate. The Federal Government intended to use the revenues from emissions trading to finance additional expenditure on energy transition and climate protection. To make up for the declining revenue resulting from falling prices in emissions trading, the Federal Government needs to cut planned expenditure or raise funds from other sources. In its report, the German SAI outlines the opportunities and risks of emissions trading at the European level so that these may be adequately considered in the context of the federal budget and the Energy and Climate Fund.
2016 Report – Implementation of energy transition
Planning a new Fehmarn Sound Bridge
2017 Report - Curtailment of the German SAI’s audit mandate in the field of banking supervision and at financial institutions
2017 Report – Compliance by the Federal Ministry of Economic Affairs and Energy with requirements of the Financial Assistance Policy to limit grants to specified periods with declining amounts of funding
2018 Report - The role of customs authorities in exempting exports from VAT in the course of non-commercial travel with focus on : threshold values in the EU and automated export processing systems
2017 Report – Role of the Customs Administration in granting the exemption of exports from VAT in the course of non-commercial travel
2018 Report - Trends in federal public finance – The new financial plan and sustainable federal finances
2019 report – Implementation of the smart health card and the telematics infrastructure
2018, 2019 reports – KONSENS project: Uniform IT systems in tax authorities are making slow progress only
2019 report – Effectiveness and appropriate use of federal government’s Higher Education Compact funds at risk
2018 report – Lifetime allowance given to former federal presidents, federal chancellors and presidents of Federal Parliament - Part I: Former federal presidents
2018 report - Allowances given to former federal presidents, federal chancellors and presidents of Federal Parliament - Part II: Former federal chancellors
© 2019 Bundesrechnungshof