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In Germany
An audit office, not a court. It examines federal spending and publishes what it finds, and that is where its power ends: it cannot fine anyone, order repayment, or try a case. Parliament acts on the report or does not.
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Who does what
Bundesrechnungshof (Federal Court of Audit)Auditing how public money was spent
Landesrechnungshof (State court of audit)Auditing how public money was spent
Main similarities
- Auditing how public money was spent
Main differences
- Judging and sanctioning mismanagement of public money
Function by functionShowHide
Function by function
01 · Auditing how public money was spentCour des comptes → BundesrechnungshofClose
Ecwevo describes how systems correspond in practice. It is not legal, tax or immigration advice.