Rechnungshof

Summary

The Rechnungshof (Austrian Court of Audit) is constitutionally established under Articles 121-128 of the Bundes-Verfassungsgesetz (B-VG) and governed by the Rechnungshofgesetz 1948. The President is appointed on the recommendation of the Main Committee of the National Council (Nationalrat) for a single non-renewable twelve-year term; the appointment is formally made by the Federal President on that recommendation, making it effectively a parliamentary choice. The President may not be a member of a representative body, nor may the President have served in the Federal Government or a Laender government in the preceding four years. The Rechnungshof audits the Federal administration, Laender administration (in cooperation with Landes- rechnungshoefe), municipalities over 10,000 inhabitants, public enterprises, and bodies receiving public funds. Under the B-VG and the Rechnungshofgesetz, the office has a statutory right of access to all documents, accounts, and records necessary for audit purposes. Annual reports and special reports are submitted to the National Council and made public without executive review. As an independent constitutional body, the Rechnungshof manages its own budget.