Audit
Landesrechnungshof Sachsen-Anhalt
80/100
Summary
The Landesrechnungshof Sachsen-Anhalt is the supreme audit institution of the Land Saxony-Anhalt. Its President is elected by the 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
- Gesetz ueber den Landesrechnungshof Sachsen-Anhalt (LRHGLSa) und Landeshaushaltsordnung Sachsen-Anhalt
- Citation
- LRHGLSa; LHO LSA
Jurisdiction scope
Saxony-Anhalt state agencies, and entities receiving state funds; financial and performance audit