Audit
Landesrechnungshof Nordrhein-Westfalen
80/100
Summary
The Landesrechnungshof Nordrhein-Westfalen is the supreme audit institution of the Land North Rhine-Westphalia, Germany's most populous Land. Its President is elected by the Landtag for a 12-year non-renewable term with judicial-style tenure protection. Annual 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
- Gesetz ueber den Landesrechnungshof Nordrhein-Westfalen (LRHG NRW) und Landeshaushaltsordnung Nordrhein-Westfalen
- Citation
- LRHG NRW; LHO NRW
Jurisdiction scope
North Rhine-Westphalia state agencies, and entities receiving state funds; financial and performance audit