The
Bundesrechnungshof (Federal
Court of Auditors; also Federal Audit Office) is the supreme federal authority for federal
audit matters in
Germany. There are equivalent bodies at
state level. The status of the Bundesrechnungshof, its members and its essential functions are guaranteed by the German Constitution (
art. 114 paragraph 2]of the
Basic Law), and regulated by other legislation (i.e. Bundesrechnungshof Act, Federal Budget Code). It is an independent judicial body, with around 600 employees. Its current President is Kay Scheller.