Bavarian Supreme Audit Office

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Bavarian Supreme Audit Office
- ORH -

State level Bavaria
position Independent body of the state financial control of the Free State of Bavaria and the highest state authority
founding 1812
Headquarters Munich
Authority management Christoph Hillenbrand , President
Servants approx. 130 (without state audit offices)
Budget volume 38.76 million EUR (2020)
Web presence

The Bavarian Supreme Audit Office (ORH) is a supreme state authority that is independent from the Bavarian state government and is only subject to the law and has its seat in Munich . Institution and judicial independence of the Court of Audit are guaranteed by the Bavarian Constitution . Its task is the state financial control in Bavaria .

Tasks and activities

Bayer office building.  Supreme Court of Audit in Munich, Kaulbachstr.  9

The tasks of the ORH are laid down in the Bavarian Financial Regulation (BayHO). The entire budget and economic management of the Free State of Bavaria, including its operations and special assets, is then audited by the ORH. Specifically, he checks

The ORH also checks positions outside the state administration, especially if these positions receive reimbursement of expenses or allowances from the state . If the state grants loans or takes on sureties , guarantees or other warranties, this also gives the ORH an audit right.

If the state is involved in companies under private law, the ORH examines the state's activities in compliance with commercial principles. Legal entities under private law also have the right to review if they receive grants , if a statutory guarantee from the state is justified or if they are administered solely or predominantly by the state. In addition, the ORH examines if an examination has been agreed by it or provided for in the articles of association .

The ORH examines the legal entities under public law directly under the state , unless, in exceptional cases, another legal regulation exists or an examination is waived in agreement with the ORH due to a low financial interest of the state.

For the supra-regional audit of the Bavarian municipalities, however, the ORH - unlike some other state audit offices - is not responsible. The examination of the state direct social insurance carriers, their associations and other associations in the field of social insurance is not part of the responsibility of the ORH.

Since the ORH is practically unable to carry out the check completely for reasons of capacity, it can limit the check at its discretion and also leave invoices unchecked. However, the ORH endeavors to avoid exam-free rooms. For this purpose, the examination material is assessed annually in a risk-oriented manner and it is determined which examinations are actually carried out (work planning).

The audit standard is compliance with the rules and principles applicable to budgetary and economic management. This not only includes whether the budget law and budget have been complied with and whether all income and expenditure are justified and documented . In particular, it is also checked whether the procedure has been carried out economically and sparingly and whether the task can be carried out more effectively with less personnel or material costs or in some other way .

If other audit offices are responsible for the audit besides the ORH, the audit is generally carried out jointly. For reasons of efficiency, however, the participating audit offices often conclude an audit agreement with which the audit task is transferred to one of the participating state audit offices or the Federal Audit Office.

The ORH alone determines the type, time and scope of the test and usually also carries out local surveys. All documents that the ORH considers necessary for the examination must be submitted to him. The same applies to electronically stored data. The information requested by the ORH must be given to him. However, the ORH has no criminal procedural powers. He can therefore not order a seizure, carry out house searches or question witnesses.

The ORH notifies the competent authorities of the result of the examination so that they can comment on the findings. The ORH also notifies the Bavarian State Ministry of Finance about audit results of fundamental or significant financial importance .


The ORH is divided into examination departments and a presidential department . Several examination areas are grouped together in the examination departments. Currently (as of January 30, 2019) there are four examination departments with a total of 12 examination areas.

The examination areas are each headed by an examination area manager. Several examining officers are also assigned to each examination area. There are currently around 80 auditors employed in the ORH.

Members of the ORH and thus judicially independent are only the president, the vice-president, the department heads and the examination area heads. Only those who have completed a university education can become a member of the ORH. The president, the vice-president and half of the other members must be qualified to hold judicial office . Except for the President, all members of the ORH are civil servants for life .

The Vice-President and the other members of the ORH are appointed by the Bavarian Prime Minister on the proposal of the President . The grand quorum is to be heard beforehand.

The audit business is distributed to the departments and audit areas in advance for the duration of a financial year by the Presidium, which includes the President, the department heads and the senior audit area manager.

Subordinate to the ORH are five state audit offices in Ansbach (with offices in Nuremberg ), Augsburg , Bayreuth , Regensburg and Würzburg . The auditing offices carry out their audit tasks under the direction and according to the instructions of the ORH.


The President is elected by the Bavarian State Parliament on the proposal of the state government for a period of 12 years. He retires at the end of the term of office or when the legal age limit for judges is reached. Re-election is not permitted. Without his consent, the President can only be removed from office before the end of his term of office if a judge could also be removed from office for life. The impeachment procedure can only be carried out with the consent of two thirds of the Bavarian State Parliament.

The President elected by the Bavarian State Parliament is appointed by the Bavarian Prime Minister.

The President heads the administration of the ORH and oversees the ORH and the subordinate audit offices. He represents the ORH externally and, as a member of the Supreme Audit Office, is involved in its decisions.

No. Surname Life dates Beginning of the term of office Term expires
1 Maximilian Graf von Thurn and Taxis 1769-1831 1812 1817
2 Max Count of Lodron 1757-1823 1817 1823
3 Franz Sales Knight von Schilcher 1766-1843 1823 1843
4th Hermann von Beisler 1790-1859 1843 1859
5 Johann von Wanner 1849 1870
6th Gotthard from Reber 1871 1876
7th Ludwig von Pummerer 1876 1893
8th Josef Bernhard von Hoeß 1893 1897
9 Ludwig of May 1897 1904
10 Anton von Ulsamer 1904 1915
11 Andreas von Stöckle 1856-1940 1915 1924
12 Albert Stenglein 1869-1935 1925 1935
Theodor Berchtold (executive) 1871-1945 1935 1937
13 Friedrich Cammerer 1882-1963 1945 1952
14th Richard Kallenbach 1889-1984 1952 1954
15th Heinrich Schellhorn 1896-1976 1954 1961
16 Joseph Hausner 1902-1968 1961 1967
17th Gotthard Brunner 1911-1992 1967 1976
18th Karl Mann 1920-2010 1976 1985
19th Walter Spaeth 1929- 1986 1994
20th Helmut Vaitl 1934-2010 1994 1999
21st Alfons Metzger 1939- 1999 2004
22nd Heinz Fischer-Heidlberger 1952- 2004 2016
23 Christoph Hillenbrand 1957- 2016


Resolutions of the ORH are taken collectively with a majority of votes, either in the small or large college. The small college consists of the responsible department head and the responsible examination area manager. If a matter affects the competence of several examination departments and areas, their heads join the college. The President joins the college if no agreement can be reached on a college consisting of only two members. He can also join at any time if he considers it necessary.

The Grand College consists of all members of the ORH chaired by the President. In particular, it is responsible for the resolutions on the annual report and special reports as well as in some other cases finally regulated in the Bavarian Court of Auditors Act (RHG).

The advice and coordination in the colleges is subject to advisory secrecy.

Annual report

Of all revenue and expenditure of the State of Bavaria has Bavarian State Minister of Finance the Bavarian Parliament for relief to put the state government bill. The ORH summarizes the result of its examination, insofar as it can be relevant for this discharge, in an annual report, which it submits to the Bavarian State Parliament and the Bavarian State Government. The annual report is also made available to the public. In the annual report, the correctness of the budget is first certified. The annual report also contains a selection of important audit results in a summarized form.

The annual report is then dealt with in the Bavarian State Parliament. This determines the essential facts and then decides on the discharge of the state government. He can request the state government to initiate certain measures based on the results of the ORH's audit and to report on them. He can also expressly disapprove of certain facts.

Special report

The ORH can inform the Bavarian State Parliament or the state government at any time about matters of particular importance ( special report ). The state parliament can also request such a report from the ORH.

Advisory statement / expert opinion

Based on its examination experience, the ORH can also advise the Bavarian State Parliament, the Bavarian State Government and the individual state ministries ( advisory statement ). Conversely, the Bavarian State Parliament or the Bavarian State Government can request the ORH to provide an expert opinion on questions that are important for budgetary and economic management.


The ORH was established by ordinance of October 20, 1812, published in the Royal Bavarian Government Gazette of October 28, 1812, by King Max I. Joseph “with the intention of providing the entire accounting of the finances of our kingdom with a uniform, firm management based on consistent principles to procure "erected.

From April 1937 to 1945 the ORH only acted as the Munich external department for the German Reich's Audit Office .

Web links

Individual evidence

  2. Retrieved June 26, 2020 .
  3. Art. 80 Bavarian Constitution ( Memento of the original dated February 2, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  @1@ 2Template: Webachiv / IABot /
  4. Art. 88 BayHO
  5. Art. 89 BayHO
  6. Art. 91 BayHO
  7. Art. 92 BayHO
  8. Art. 95 BayHO
  9. Art. 2 RHG
  10. Art. 6 RHG
  11. Art. 3 RHG
  12. RPrüfSitzV - Bavarian Supreme Court. Retrieved December 5, 2019 .
  13. Art. 80 Bavarian Constitution
  14. Art. 3 RHG
  15. Art. 5 RHG
  16. Art. 8 RHG
  17. Art. 8 RHG ( Memento of the original from April 6, 2012 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice.  @1@ 2Template: Webachiv / IABot /
  18. Art. 80 Bavarian Constitution ( Memento of the original dated February 2, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  @1@ 2Template: Webachiv / IABot /
  19. Art. 114 BayHO
  20. Art. 99 BayHO