Audit
Rechnungshof Baden-Wuerttemberg
80/100
Summary
The Rechnungshof Baden-Wuerttemberg is the supreme audit institution of the Land and operates with judicial-style independence under the state constitution and its enabling legislation. The President is elected by the Landtag for a 12-year non-renewable term; members may not be removed before the end of their term. The Rechnungshof has full statutory access to all records and information of state agencies. Annual advisory reports (Denkschriften) are submitted to the Landtag and made public.
Independence Scorecard
80/100
Moderate
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| 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
- Landeshaushaltsordnung Baden-Wuerttemberg (LHO BW) und Gesetz ueber den Rechnungshof Baden-Wuerttemberg
- Citation
- Rechnungshofgesetz BW; LHO BW
Jurisdiction scope
State ministries, agencies, and entities receiving state funds in Baden-Wuerttemberg; financial and performance audit