Kay Scheller - Präsident des Bundesrechnungshofes

President Kay Scheller

Curriculum vitae

Auditing during the COVID-19 pandemic

Auditing during the COVID-19 pandemic

Even in times of the coronavirus pandemic, we continue fulfilling our constitutional duties of auditing, reporting and advising.

The multi-billion programmes designed to mitigate the coronavirus pandemic will have a major impact on federal financial management for many years to come. In the current situation, it is key for us to ensure that the citizens can place trust in a workable external audit function.

Fehmarn Sound Bridge - link

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.

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.


Digital transformation, taxes, grant programmes, Federal Armed Forces, home ownership-related child benefit, child-support advance and public buildings

This 2019 supplementary report sets out 15 audit findings that highlight cases where government departments have not taken up our recommendations for improvement.

annual report 2019 -link

Climate change, taxes, defence, public buildings, IT, railways

“Our annual report provides a cornerstone for the granting of discharge by Federal Parliament and the Federal Council of Constituent States to the Federal Government”, Kay Scheller, President of the Bundesrechnungshof stated when presenting the 2019 annual report. “What budget funds have been used in violation of applicable regulations or inefficiently? What funds due has the government failed to collect? These are the cases under scrutiny.”


Limit federal funding to impacts of COVID-19 crisis

The COVID-19 crisis has further worsened the tight financial situation of Deutsche Bahn and its massive structural problems. The universal service mandate of Deutsche Bahn does not authorise the Group to use post coronavirus recovery grants for non-railway and global business activities. Nor does the mandate provide for using these grants to cushion misguided developments and losses the Deutsche Bahn has caused prior to the pandemic.


2019 report - Asse II mine project

Major cost risks for Asse II mine project

Federal Ministry for the Environment inefficiently steers radioactive waste retrieval in the scope of Asse II mine project.

Reduction of the solidarity surcharge

Opinion issued by the Federal Performance Commissioner

Reduction of the solidarity surcharge

In this opinion, the Federal Performance Commissioner focuses on the plans of the government coalition to remove the solidarity surcharge in part. The Federal Performance Commissioner recommends abolishing the solidarity surcharge promptly and fully for constitutional and budgetary reasons.

Objectives of railway reform not achieved

Special report

Objectives of railway reform not achieved

The federal government and the Deutsche Bahn AG (German railways) failed to achieve the key objectives of the railway reform. In particular, they did not manage to shift traffic from other modes of transport to the railway or to alleviate the strain on the federal budget. “The federal government needs to live up to its constitutional mandate. The federal government is the owner of Deutsche Bahn and needs to clearly define the strategic direction and the way Deutsche Bahn operates”, said Kay Scheller, President of the German SAI.

Major shortcomings in rail infrastructure maintenance

Special report

Major shortcomings in rail infrastructure maintenance

The Federal Ministry of Transport and Digital Infrastructure is negotiating with the German railways “Deutsche Bahn AG” on a future agreement for rail infrastructure maintenance. “The Federal Ministry of Transport should initiate action today and not wait for the year 2025 to address the system’s shortcomings," said Kay Scheller, President of the German SAI.

© 2020 Bundesrechnungshof