Submission and auditing of accounts

Submission and auditing of accounts

Submission and auditing of accounts

Submission and auditing of accounts

- Constitution of Germany

Article 114[Submission and auditing of accounts]

(1) For the purpose of discharging the Federal Government, the Federal Minister of Finance shall submit annually to the Bundestag and to the Bundesrat an account for the preced­ing fiscal year of all revenues and expenditures as well as of assets and debts.

(2) The Federal Court of Audit, whose members shall enjoy judicial independence, shall audit the account and deter­mine whether public finances have been properly and efficiently administered by the Federation. For the purpose of the audit pursuant to the first sentence of this paragraph, the Federal Court of Audit may also conduct surveys of authorities outside the federal administration; this shall also apply in cases in which the Federation allocates to the Länder ring-fenced financing for the performance of tasks incumbent on the Länder. It shall submit an annual report directly to the Bundestag and the Bundesrat as well as to the Federal Government. In other respects the powers of the Federal Court of Audit shall be regulated by a federal law.


Basic Law of Germany

Preamble
Basic Rights
Federation and the Lander
Bundestag
Bundesrat
Joint Committee
Composition Rules of procedure
Federal President
Federal Government
Federal Legislation
Execution of Federal Laws
Joint Tasks
Judiciary
Finance
State of Defence
Transitional and Concluding Provisions
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