Audit

Niedersaechsischer Landesrechnungshof

80/100

Summary

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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

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
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

Secondary Sources