Audit
Niedersaechsischer Landesrechnungshof
80/100
Summary
The Niedersaechsischer Landesrechnungshof is the supreme audit institution of Lower Saxony. Its President is elected by the Niedersaechsischer Landtag for a 12-year non-renewable term with judicial-style tenure protection. Annual reports 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
- Niedersaechsisches Gesetz ueber den Landesrechnungshof (NLRHG) und Niedersaechsische Landeshaushaltsordnung
- Citation
- NLRHG; LHO Nds.
Jurisdiction scope
Lower Saxony state agencies, and entities receiving state funds; financial and performance audit