Audit
Kaerntner Landesrechnungshof
K-LRH
73/100
Summary
The Kaerntner Landesrechnungshof (K-LRH) is the supreme audit institution of the State of Carinthia, established under the Kaerntner Landesverfassung (Art. 70, 70a, 71) and the K-LRHG 1996. It is an organ of the Kaerntner Landtag, directly subordinate and accountable only to it, and operates independently from the state government. The Director is elected unanimously by the Landtag for a term of ten years; one reappointment is permitted. The K-LRH audits state financial management and public entities receiving state funds, reporting results to the Landtag and making them public.
Independence Scorecard
73/100
Moderate
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 10 years |
| Removal standard | Cannot be removed before term expires |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Kaerntner Landesrechnungshofgesetz 1996 (K-LRHG)
- Citation
- K-LRHG 1996 (LGBl. Nr. 12/1997 idgF)
- Full text
- Full text of law →
Jurisdiction scope
Carinthia state government agencies, public institutions, and organizations receiving state funds