Audit
Oberoesterreichischer Landesrechnungshof
LRH OOe
67/100
Summary
The Oberoesterreichischer Landesrechnungshof (LRH OOe) is the supreme audit institution of the State of Upper Austria, established since January 1, 2000 under the OOe. LRHG 2013. It is an independent organ of the OOe. Landtag, exclusively accountable to it, and operates without instructions from the state government. The Director is elected by the Landtag for a renewable term of six years. The LRH audits the financial management of the state and public entities receiving state funds. 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
- Oberoesterreichisches Landesrechnungshofgesetz 2013 (Oe. LRHG 2013)
- Citation
- OOe. LRHG 2013 (LGBl. Nr. 91/2013 idgF)
- Full text
- Full text of law →
Jurisdiction scope
Upper Austria state government agencies, public institutions, and organizations receiving state funds