Audit
Rechnungshof der Freien und Hansestadt Hamburg
80/100
Summary
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The Rechnungshof der Freien und Hansestadt Hamburg is the supreme audit institution of the city-state of Hamburg. Its President is elected by the Buergerschaft (Hamburg parliament) for a 12-year non-renewable term with judicial-style tenure protection. The Rechnungshof audits the Senate, state agencies, and entities receiving public funds. Annual reports are submitted to the Buergerschaft 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
- Gesetz ueber den Rechnungshof der Freien und Hansestadt Hamburg und Landeshaushaltsordnung Hamburg
- Citation
- RHG HH; LHO HH
Jurisdiction scope
Hamburg Senate, agencies, and entities receiving state funds in the city-state; financial and performance audit