Audit

Rechnungshof von Berlin

80/100

Summary

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The Rechnungshof von Berlin is the supreme audit institution of the city-state of Berlin. Its President is elected by the Abgeordnetenhaus (House of Representatives) for a 12-year non-renewable term with judicial-style tenure protection. The Rechnungshof audits the Senate, district administrations, and entities receiving public funds. Annual reports are submitted to the Abgeordnetenhaus and made public.

Independence Scorecard

Independence Score: 80/100 (excellent)
80/100
Moderate
Methodology v0.1
AppointmentLegislative appointment
Term length12 years
Removal standardCannot be removed before term expires
Budget independenceSelf-funded / fee-based
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Gesetz ueber den Rechnungshof von Berlin (RHG Bln) und Landeshaushaltsordnung Berlin
Citation
RHG Bln; LHO Berlin

Jurisdiction scope

Berlin Senate, district administrations, and entities receiving state funds; financial and performance audit of the city-state

Secondary Sources