Audit

Vorarlberger Landes-Rechnungshof

LRH-V

67/100

Summary

The Vorarlberger Landes-Rechnungshof (LRH-V) is the supreme audit institution of the State of Vorarlberg, founded in 1999 under the Vlbg. LRH-Gesetz. It is an independent and impartial organ of the Vorarlberg Landtag, responsible only to it and not subject to direction from the state government. The Director is elected by the Landtag for a renewable term of six years. Notably, the Vorarlberger LRH has jurisdiction not only over state agencies but also over municipalities with fewer than 10,000 inhabitants. Reports are submitted to the Landtag and made public.

Independence Scorecard

Independence Score: 67/100 (good)
67/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length6 years
Removal standardCannot be removed before term expires
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Vorarlberger Gesetz ueber den Landes-Rechnungshof
Citation
Vlbg. LRH-Gesetz (LGBl. Nr. 27/1999 idgF)
Full text
Full text of law →

Jurisdiction scope

Vorarlberg state government agencies, municipalities with fewer than 10,000 inhabitants, and organizations receiving state funds

Secondary Sources