The Bundesrechnungshof 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, and regulated by other legislation. It is an independent judicial body, with around 600 employees. Its current President is Kay Scheller.
The institution is a supreme federal authority only as far as it administers internal tasks such as personnel affairs, management of buildings or clearance of travel expenses and the like.