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With an audit office it concerns an independent, only the law subjected organ of the financial control, whose task is it, which household and business management of the public administration on correctness (i.e. adherence to the formal and material legislation) and economy to examine (audit).

Audit office in Germany

For the range of the federation for this the Federal Audit Office (BRH) was established, which has its seat in Bonn (in former times Frankfurt/Main). The BRH is a highest federal authority ("§ 1 BRHG), its members ("§ 3 exp. 1 BRHG) possesses judicial independence (kind 114 exp. 2 sentence 1 GG, "§ 3 exp. 4 BRHG).

In the countries there are own in each case audit offices as highest Land authorities (LRH):

Audit office Baden-Wuerttemberg in Karlsruhe,
Bavarian highest audit office in Munich,
Audit office of Berlin,
National audit office Brandenburg in potsdam,
Audit office of the free ones and Hanseatic city Bremen,
Audit office of the free ones and Hanseatic city Hamburg,
Hessian audit office in Darmstadt,
National audit office Mecklenburg-Western Pomerania in Schwerin and new Brandenburg,
National audit office of Lower Saxony in Hildesheim,
National audit office Nordrhein Westfalenin Duesseldorf,
Audit office Rhineland-Palatinate in Speyer,
Audit office of the Saarland in Saarbruecken,
Saxonian audit office in Leipzig,
National audit office Saxonia-Anhalt in Dessau,
National audit office Schleswig-Holstein in Kiel,
audit office in Rudolstadt.

Audit office in Austria

The audit office is in Austria is an organ of the national council and the federal state parliament. The examination of the Finanzgebarung of the federation, the countries as well as the municipalities is incumbent on it over 20.000 inhabitants. Also donations, funds and bodies in those the federation to 50% has he is involved at least to examine.

The audit office president manages the audit office, who is subordinated directly to the national council president. He is selected by the national council on 12 years and confirmed by the Federal President. It can be also red-elect.

The audit office has in each case to submit an audit office report, which examinations contain on computational and buchhalterische correctness, in addition, on economy, legal standard and appropriateness to the parliament.

Also the federal statement of account, as well as the national debt report are provided from the audit office.

On 28 June 2004 Josef Moser with the voices of the and government majority was selected to the new audit office president. It began its office on 1 July 2004. Previous audit office president was Franz fiddler.

Historical: The first forerunner, the general vault, was already furnished to 1496 by Maximilian I.

1761 created Maria Theresia a yard audit office, which became 1867 the highest audit office.

The today's audit office exists since 1919 with an interruption from 1938 to 1945.

The European audit office

The financial control with the European union (European Union) takes place via the EuRH (European audit office).

The audit offices take a privileged position in the state structure. Whether they are to be assigned to the legislation, the executive or the Judikative or outside of the three Gewalten (division of power), expressly specified in kind 20 exp. 3 GG, and an institution of own kind represent, is not clarified.

With the test arrangements, information demands and test reports of the audit offices it concerns around sovereign measures, however in principle not acts of administration. Such is present only if the test measure is directed against a place outside of the administration, which is possible in the cases "§ for 91, 92 and 104 of the Federal Budget order.