Law on the Federal Audit Office
| Basic data | |
|---|---|
| Title: | Law on the Federal Audit Office |
| Short title: | Federal Audit Office Act |
| Abbreviation: | BRHG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Federal budget |
| References : | 63-20 |
| Issued on: | July 11, 1985 ( BGBl. I p. 1445 ) |
| Entry into force on: | July 20, 1985 (Section 24 (1) G of July 11, 1985) |
| Last change by: |
Art. 15 G of February 5, 2009 ( Federal Law Gazette I p. 160 ) |
| Effective date of the last change: |
February 12, 2009 (Art. 17 G of February 5, 2009) |
| Weblink: | Text of the BRHG |
| Please note the note on the applicable legal version. | |
The law on the Federal Audit Office ( Bundesrechnungshofgesetz - BRHG ) regulates the Federal Audit Office (BRH). It has 24 paragraphs and is not subdivided into sections.
Content
The law determines that the Federal Audit Office is a supreme federal authority and, as an independent body of financial control , is subject only to the law . As part of its statutory tasks, the Federal Audit Office supports the German Bundestag , the Bundesrat and the Federal Government in their decisions. The law also stipulates that the Federal Audit Office has its seat in Bonn , can set up branch offices, is divided into audit departments and areas and audit groups can be formed for certain tasks. There is a presidential department for administration.
staff
The members of the Federal Audit Office are the President , the Vice-President, the heads of the audit departments and the audit area heads. The Federal Audit Office also includes the necessary audit officers of the higher and higher service as well as other employees.
Matters requiring confidentiality
If the budget according to § 10a of the Federal Budget Code stipulates that the audit will be carried out firstly by the competent committee with the participation of the President (or the Vice-President) or, secondly, solely by the President (or, if his position is not filled, by the Vice-President), the competence of the Senate and the Grand Senate no longer applies. In the first case of sentence 1 no. 1, further officials can be called upon to provide assistance during the procedure. The college of three decides by majority vote.
Changes
The law was last amended in 2009 when references were updated as a result of the revision of the Federal Civil Servants Act .
