Audit
Landesrechnungshof Niederoesterreich
LRH NOe
67/100
Summary
The Landesrechnungshof Niederoesterreich (LRH NOe) is the supreme audit institution of the State of Lower Austria, established since July 1, 1998. It is an independent organ of the NOe Landtag, not subject to instructions from the state government. The Director is elected by the Landtag for a renewable term of six years. The LRH NOe audits the financial management of the state and public entities receiving state funds. Annual reports are submitted to the Landtag and made public.
Independence Scorecard
67/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 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
- Niederoesterreichische Landesverfassung und Niederoesterreichisches Landesrechnungshofgesetz
- Citation
- NOe LRH-Gesetz (LGBl. 0020-0)
Jurisdiction scope
Lower Austria state government agencies, public institutions, and organizations receiving state funds