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Audit reports

As a rule, we communicate our audit findings to the audited body and discuss them with the audited body. In cases of fundamental importance, the Bundesrechnungshof may communicate its findings to the German Parliament, the Lower House of Parliament and the Federal Government. In addition to that, the Bundesrechnungshof may decide to grant third parties access to audit findings that are confirmed as final (Art. 96 para 4 of the German Budget Code). In this regard, we decide on a case by case basis giving due regard to private and public interests. We may also publish the reports furnished to Parliament once the Parliament has held a concluding debate on such reports. Furthermore, our audit findings are also taken up by the Federal Performance Commissioner in his recommendations that are usually published as expert opinions.

You can browse through these pages to get an insight into audit findings published by the Bundesrechnungshof. These include the annual report submitted to the two Houses of Parliament and the Federal Government each year, special reports on matters of major importance and advisory reports.

Furthermore, you can access reports and opinions issued by the Federal Performance Commissioner as well as selected audit findings designed as a yardstick for enhancing public sector mission performance. These are called “Good practice guides developed by the external audit function“.


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