Audit
Bayerischer Oberster Rechnungshof
ORH
80/100
Summary
The Bayerischer Oberster Rechnungshof (Bavarian Supreme Court of Audit) is the independent supreme audit institution of the Free State of Bavaria. Its President is elected by the Landtag for a 12-year non-renewable term with judicial-style tenure protection. The ORH has full statutory access to state records. Annual advisory reports (Jahresberichte) 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
- Bayerische Haushaltsordnung (BayHO) und Gesetz ueber den Bayerischen Obersten Rechnungshof
- Citation
- BayORHG; BayHO Art. 88 ff.
Jurisdiction scope
Bavarian state ministries, agencies, and entities receiving state funds; financial and performance audit