Audit
Landesrechnungshof Salzburg
LRH Sbg
73/100
Summary
The Landesrechnungshof Salzburg is the supreme audit institution of the State of Salzburg, established under the Salzburger Landesrechnungshofgesetz 1993 (Sbg. LRG 1993). It is an impartial, independent, and instruction-free organ of the Salzburger Landtag. The Director is elected by the Landtag for a non-renewable term of twelve years. The Landesrechnungshof audits the financial management of the state and entities receiving state funds, and submits mandatory audit reports on the annual accounts to the Landtag's financial control committee. Reports are made public.
Independence Scorecard
73/100
Moderate
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 12 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
- Salzburger Landesrechnungshofgesetz 1993 (Sbg. LRG 1993)
- Citation
- Sbg. LRG 1993 (LGBl. Nr. 50/1993 idgF)
- Full text
- Full text of law →
Jurisdiction scope
Salzburg state government agencies, public institutions, and organizations receiving state funds