Lower Saxony State Audit Office
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Lower Saxony State Audit Office |
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|---|---|
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| State level | country |
| position | Supreme state authority |
| founding | 1948 |
| Headquarters |
Hildesheim , Lower Saxony
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| Authority management | Sandra von Klaeden (since 2016) |
| Servants | approx. 240 (2011) |
| Budget volume | € 16 million (2011) |
| Web presence | http://www.lrh.niedersachsen.de/ |
The Lower Saxony State Audit Office is a supreme state authority based in Hildesheim . Its task is the independent external financial control of the state of Lower Saxony . He is independent of instructions and only subject to the law.
Legal bases
Article 70 of the Lower Saxony Constitution is the basis for the existence, tasks and election of the members of the State Audit Office who have judicial independence. The details of the election process, position, activity and organization are determined by the law on the Lower Saxony State Audit Office (LRHG). The Lower Saxony State Budget Code (LHO) is also relevant for the activity, in particular Sections 88 to 104 and the Lower Saxony law on supra-local municipal audits.
organization
senate
The Senate is the decision-making body of the Court of Auditors . It consists of the President , the Vice-President and four other Senate members. The latter manage their testing departments. Together with the department heads, you are responsible for completing the tasks. You decide collectively in the Senate z. B. via statements, audit reports and annual reports. The members are judicially independent.
president
Sandra von Klaeden has been president since July 2016 . She is the head of the agency and the superior of the employees of the Court of Auditors. She represents this externally. In doing so, it works towards the proper completion of tasks as well as compliance with uniform principles when making decisions.
- Former presidents
- Richard Höptner (2008-2016)
- Martha Jansen (2003-2007)
- Wolfgang Meyerding (1999-2003)
- Heiner Herbst (1992–1999)
- Rolf Klein (1978–1991)
- Karl Lüersen (1961–1977)
- Erich Moelle (1959–1960)
- Hermann Härtig (1948–1959)
Administrative structure
A staff position is assigned to the President :
- Presidential Office: Internal administration (including personnel, budget, organization)
Another staff position is assigned to the Vice President:
- Generalien: General financial management (including budget, cash and accounting, budget law, new control instruments)
The administration is divided into six departments , which in turn are divided into one to three sections .
- Department 1: organizational and profitability audits, administrative modernization , information technology and e-government, LSKN , data centers
- Department 2: Lower Saxony Ministry of Justice , Public Service Law, Lower Saxony Ministry for Food, Agriculture and Consumer Protection , Lower Saxony Ministry for Environment, Energy, Building and Climate Protection
- Department 3: Lower Saxony Ministry for Science and Culture , State Parliament, Lower Saxony State Court , Lower Saxony Ministry of Culture
- Department 4: Lower Saxony Ministry of Finance , General Finance Administration, Building Construction, Lower Saxony Ministry of Economics, Labor, Transport and Digitization , Lower Saxony State Chancellery , Media
- Department 5: Lower Saxony Ministry of the Interior and Sport , Lower Saxony Ministry of Social Affairs, Health and Equality
- Department 6: Supraregional municipal audit (since 2011)
Notwithstanding § 12 LRHG, the President of the Court of Audit decides alone in matters under the Lower Saxony law on the supra-local municipal audit .
tasks
The Court of Auditors examines the country's budget and its administration
- Orderliness and legality of the administrative act and
- economic use of funds.
The Court of Auditors is increasingly acting as an advisor to the administration and parliament. By giving advice at an early stage, the Court of Auditors wants to help ensure that the tax money is used economically.
On the basis of the state parliament resolution of December 8, 2010, the Court of Auditors has also been performing the tasks of supra-local municipal auditing since January 1, 2011 . From 2005 to 2010 this was the responsibility of the Lower Saxony municipal examination institute .
Examination procedure
An examination is prepared by an examination concept.
This includes
- the areas to be tested,
- the essential questions to be answered and
- the exam objective.
After the introductory interview at the audited body, the auditor's work begins. They inspect files, receipts or databases, request further information in writing from the audited body and collect e.g. B. through employee surveys.
Audit notification
During the audit, the facts raised are coordinated with the audited body. In a final discussion, the facts and the audit results are discussed with the audited body and recorded in a note or audit report . The latter is decided by the Senate and then sent to the audited body for comment . After the examination results have been processed, the examination procedure is completed by notification to the audited body.
Web links
- Official website of the Lower Saxony State Audit Office
- LRHG (Law on the Lower Saxony State Audit Office)
- Art. 70 NV (Lower Saxony Constitution)
- Sections 88 - 104 LHO Lower Saxony State Budget Code (Part V - Auditing)
References and footnotes
- ↑ Article 70 Lower Saxony Constitution
- ^ Law on the Lower Saxony State Audit Office
- ^ Lower Saxony State Budget Code
- ^ Lower Saxony law on supra-local municipal audits
- ^ For all names, website of the State Audit Office , accessed on September 30, 2016
- ↑ § 8 S. 2 NKPG (PDF; 59 kB) acc. Draft law to reorganize the supra-local municipal audit of October 5, 2010
- ↑ Press release from the Lower Saxony Ministry of the Interior and Sport from December 8, 2010
