Audit

Rechnungshof des Saarlandes

80/100

Summary

The Rechnungshof des Saarlandes is the supreme audit institution of the Land Saarland. Its President is elected by the Landtag des Saarlandes 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
Gesetz Nr. 1077 ueber den Rechnungshof des Saarlandes und Landeshaushaltsordnung Saarland
Citation
RHGS; LHO SL

Jurisdiction scope

Saarland state agencies, and entities receiving state funds; financial and performance audit

Secondary Sources