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Special Reports

2018 Special purpose report - Coordination and steering to implement energy transition by the Federal Ministry for Economic Affairs and Energy

2018 Special purpose report - Coordination and steering to implement energy transition by the Federal Ministry for Economic Affairs and Energy

“The intergenerational project of energy transition run by the Federal Government is at risk of failure. Our audit evidence suggests that implementation is largely falling short of the targets set”, concluded Kay Scheller, President of the German SAI when he issued a report to Federal Parliament on how the Federal Ministry for Economic Affairs and Energy has implemented energy transition.

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2018 Special report – Audit compendium on youth unemployment and the integration of young people into the labour market

2018 Special report – Audit compendium on youth unemployment and the integration of young people into the labour market

Tailor employment programmes better to the needs of the young jobseekers, adapt education systems more the demands of the labour market and enhance job placement work: These are the conclusions drawn in the audit compendium that EU member SAIs compiled on “Youth unemployment and the integration of young people into the labour market”

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Report of the Task Force on European Banking Union to the Contact Committee of Supreme Audit Institutions of the European Union and the European Court of Auditors

Report of the Task Force on European Banking Union to the Contact Committee of Supreme Audit Institutions of the European Union and the European Court of Auditors

A comprehensive audit mandate assessing the supervisory review and evaluation process of banking supervision is no guaranteed in the  Single Supervisory Mechanism (SSM). Before November 2014, national Supreme Audit Institutions audit scope went far beyond what the ECA is able to exercise today vis-à-vis the ECB. These are the findings set out in a report published jointly by several Supreme Audit Institutions.

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Intended Implementation of harmonised European Public Sector Accounting Standards (EPSAS) in the Member States of the European Union

Intended Implementation of harmonised European Public Sector Accounting Standards (EPSAS) in the Member States of the European Union
The German SAI speaks out against plans to implement harmonised European Public Accounting Standards EPSAS. The project will not accomplish the goal of sustainable public budgets.

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Parallel audit on Contribution of the Structural Funds to the Europe 2020 Strategy in the areas of Employment and/or Education

Parallel audit on Contribution of the Structural Funds to the Europe 2020 Strategy in the areas of Employment and/or Education

The Europe 2020 strategy is designed to promote growth and employment in the EU. The Member States' programmes for the use of Structural Funds allocated to them provide a sound basis for achieving these objectives, although some weaknesses have been found. This is the conclusion drawn by the “Working Group on Structural Funds VII" in its final aggregate report. The weaknesses mainly concern the complexity of regulations and the evaluation of success.

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2015 special report - EUROFISC – a multilateral warning system of the Member States for combating VAT fraud

2015 special report - EUROFISC – a multilateral warning system of the Member States for combating VAT fraud

“VAT fraud causes significant shortfalls in tax revenues. In order to effectively combat VAT fraud, European Member States need to work more closely together. They need to share information more speedily about presumptive fraud cases and increase the quality of their data”, said Kay Scheller, President of the Bundesrechnungshof, on the occasion of the publication of a joint report of the supreme audit institutions of Austria, Germany and Hungary on combating VAT fraud.

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EU Report of German audit institutions 2008

On 15 January 2009, the Bundesrechnungshof and German State Courts of Audit submitted the first pdf-icon EU Report of German Audit Instutions.

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Substantial changes of the funding responsibilities for local road works and local public passenger transport

Report of 2 November 2004 pursuant to Art. 99 Federal Budget Code. Pursuant to the Community Transport Financing Act, the Federal Government gives grants of about €1.3 billion annually for local road works and local public passenger transport.

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VAT: Inadequate taxation of turnovers from commercial activities of public-sector entities

Report of 2 November 2004 pursuant to Art. 99 Federal Budget Code. The inadequate subjection to VAT of turnovers originating from commercial activities of public-sector entities puts private competitors at a disadvantage and infringes EU law. The Bundesrechnungshof has submitted proposals on how to address the problem

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Tax revenue losses in the field of value-added tax (VAT)

Report of 3 September 2003 pursuant to Art. 99 Federal Budget Code. Losses of tax revenue in the ranges of tens of billions of euros - the Bundesrechnungshof points out ways to fight VAT fraud and avoidance.

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Taxation of income from private sales of securities

Special Report of 24 April 2002. The Bundesrechnungshof considers that complete and constitutional taxation of speculative gains is not assured.

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