Bundesrechnungshof
BRH
Summary
The Bundesrechnungshof (Federal Court of Audit) is constitutionally established under Art. 114 Abs. 2 of the Grundgesetz (Basic Law) and operates as an independent supreme federal authority. Its President is elected by the Bundestag and its Vice-President is elected by the Bundesrat, each to a single non-renewable 12-year term; no member may be removed before the end of their term, giving the BRH judicial-style independence. The BRH audits all federal revenues and expenditures, federal agencies, and bodies receiving federal funds. Rather than subpoena or compel-testimony powers, the BRH has a statutory right of access to all documents, records, and information necessary for audit purposes under the BRHG. The BRH sets its own budget as an independent constitutional body. Annual advisory reports (Bemerkungen) are submitted to the Bundestag and Bundesrat and made public.
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | 12 years |
| Removal standard | Cannot be removed before term expires |
| Budget independence | Self-funded / fee-based |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Bundesrechnungshofgesetz (BRHG)
- Citation
- BRHG vom 11. Juli 1985 (BGBl. I S. 1445); Art. 114 Abs. 2 GG
- Full text
- Full text of law →
Jurisdiction scope
Federal ministries, agencies, federal corporations, and recipients of federal funds; financial and performance audit of the entire federal budget