Hessian Court of Auditors
The Hessian Court of Auditors has its seat in Darmstadt and is a supreme state authority . It is independent and, in accordance with the Hessian constitution, has the task of ensuring the public financial control of the budget and economic management of the State of Hesse . The Court of Auditors sees itself not only as an auditor and warning, but increasingly also as a future-oriented advisor to parliament and administration . Unlike administrative authorities, the Court of Auditors has a collegial constitution . Important decisions are made by the so-called College, which consists of the members of the Court of Auditors. The Court of Auditors and the subordinate audit office currently employ 239 people ( lawyers , economists , engineers , college graduates in various fields and specialists from all administrative areas).
The main legal basis for the activities of the Hessian Court of Auditors is Article 144 of the Hessian Constitution:
as well asthe State Budget (LHO) and the .
In addition,the Budgetary Principles (HGrG), the Hessian State Debt (LSchuldG) as well as the and the for the Court of Audit.
The Court of Auditors has a so-called collegial constitution. The College of the Court of Auditors makes the important decisions that are of fundamental importance to the agency. It consists of the members of the Court of Auditors (President, Vice-President and Directors at the Court of Auditors). The President and Vice-President are elected by the State Parliament for a term of 12 years on the proposal of the state government . The members are independent civil servants, have judicial independence and are only subject to the law. The office of president is currently held by Walter Wallmann junior ( CDU ).
The tasks of the Court of Auditors include both classic auditing and advising the Hessian state parliament and the Hessian state government . Every year, the Hessian Court of Auditors submits the so-called comments to the Hessian state parliament .
Examination of the Hessian authorities
Examination standards are
The audit office and its audit office determine the type and time of the audits themselves. You can conduct surveys on site; Files, documents and data are to be disclosed without restriction. The aim of the examination is to gain a meaningful overview of the budget and economic management of the state and to avoid exam-free rooms. The determination of audit projects is decided as part of the annual work plan.
- Administrations , state companies and special funds as well as the activities of the state in private companies in which it is involved, such as B. Fraport AG, Messe Frankfurt GmbH
- Country Immediate legal entities of public law ( corporations , institutions , foundations ), including the country's companies in this legal form
- Positions outside the state administration, provided they receive state funds (especially grants ) or manage state assets.
Exam types and objectives
A distinction is made between different types of examinations, each with different examination objectives:
|Type of examination||Exam Objective|
|General examination||Control of budget and economic management|
|Focus test||Control of budget and economic management|
|Cross-sectional inspection||Control of budget and economic management|
|System and program check||Correctness and expediency of certain administrative procedures and regulations|
|Accompanying examination||Check in parallel to a process that is still running with the aim of being able to influence it if necessary|
|Measure review||Current review of completed plans (e.g. large construction projects)|
|Orientation test||Pilot project for priority and cross-sectional audits|
|Control test||Checking whether the defects complained of have been rectified|
First of all, the intended focus of the audit is determined in an annual work plan. The authorities to be audited are informed of the audit by the Court of Auditors before the necessary surveys are carried out (if necessary on site). The audited body or the responsible supervisory authority receive an audit notification from the audit office. The administration gives an opinion to the Court of Auditors. If it shares the opinion of the Court of Auditors, it will take the audit results into account. If it does not share the opinion of the Court of Auditors, it is checked again by the Court of Auditors, which then either accepts the opinion of the administration or, in the event of non-acceptance, may include it in the annual comments to be sent to the State Parliament (see below).
Comments to the Landtag
The Court of Auditors has to submit the so-called comments to the state parliament annually. The remarks contain selected test results. They are the basis for the procedure for the discharge of the state government by the state parliament. The Court of Auditors can also contact the state parliament and state government at any time with important audit results.
New exam fields
With the so-called New Administrative Control (NVS), the State of Hesse would like to make administrative activities more economical and transparent. It is characterized in particular by a stronger citizen orientation and a decentralized merging of specialist and resource responsibility. While for the Court of Auditors in the past, income and expenditure were considered in particular through the framework conditions of cameralistics ( input orientation ), now the focus is on the benefit of a measure and thus the output orientation . Commercial control instruments such as double bookkeeping , cost and performance accounting , including controlling , are becoming important . This list alone illustrates the new audit areas of the Court of Auditors. In the meantime it is also the task of the audit office to determine the annual accounts of the other highest state authorities.
Supraregional examination of municipal bodies
The municipal bodies in Hesse (cities, municipalities , districts and special purpose associations ) are examined comparatively. The supra-local examination thereby gains a broad spectrum of knowledge and experience from local practice. This results in information about the success of municipal actions, weak points are revealed and performance improvements and savings potential are shown. The supra-local audit was assigned to the President of the Hessian Court of Audit. Through its work, it supports the local decision-makers without being subject to legal or specialist supervision .
State representative for economic efficiency in administration
In line with federal practice, the President of the Hessian Court of Auditors was also appointed by the state government as state commissioner for economic efficiency in administration . He works u. a. through suggestions, reports or statements towards an economic fulfillment of the state's tasks and an appropriate organization of the state administration.
Forerunner and history
For the year 1779, the Hessen-Darmstadt address calendar contains an entry about the Rent Chamber in Darmstadt, according to which an accounting department staffed with invoice justifiers and auditors is attached. After changes in the status and area of responsibility of the auditing system, the accounting chamber, which had existed since 1821, was converted into a higher accounting chamber in 1852 and its powers were upgraded in 1879. In 1937 the Chamber of Accounts lost its independent activity. At the state level (with the exception of Prussia ), the audit office of the German Reich in Potsdam, with several branch offices, took the place of the highest audit institutions. In June 1946, the Hessian Court of Auditors on the premises of the former site took lazarettes in Eschollbrücker Straße 27 in Darmstadt its duties. On December 1, 1946, Art. 144 HV established the institutional guarantee for the existence of the Court of Auditors. In 1970 the Hessian Landtag passed the first law on the Hessian Court of Auditors, which was revised in 1986 and last amended in 2009.
- Website of the Hessian Court of Auditors
- Literature on the Hessian Court of Auditors in the Hessian Bibliography
- Hessian Court of Auditors . Hessian state government. Archived from the original on November 21, 2012. Info: The archive link was automatically inserted and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. Retrieved January 13, 2013.
- Hessian Court of Auditors - Audit and Advice - Tasks of the Court of Auditors (PDF; 625 kB) Hessian Court of Auditors. Retrieved on January 13, 2013. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
- Introduction . Hessian Court of Auditors. Retrieved January 13, 2013.
- Legal bases . Hessian Court of Auditors. Retrieved January 13, 2013.
- Introduction . Hessian Court of Auditors. Retrieved January 13, 2013.
- exams . Hessian Court of Auditors. Retrieved January 13, 2013.
- History . Hessian Court of Auditors. Retrieved January 13, 2013.