Hessischer Rechnungshof

Hessischer Rechnungshof
Name	Hessischer Rechnungshof
Formed	1947
Jurisdiction	Hesse
Headquarters	Kassel
Chief1 name	Dr. Norbert Schmitt
Chief1 position	Präsident
Website	www.rechnungshof.hessen.de

Hessischer Rechnungshof. The Hessischer Rechnungshof is the supreme audit institution for the German state of Hesse. As an independent constitutional body, it audits the financial management of the Hessian state government, state-owned enterprises, and other public entities. Its work is fundamental to ensuring budgetary discipline, promoting efficiency, and strengthening parliamentary control within the Federal Republic of Germany.

Aufgaben und Zuständigkeiten

The core mandate of the institution is the audit of the entire financial management of the State of Hesse. This includes examining the state budget's execution, the state's assets and debts, and the economic efficiency of public administration. Its audit authority extends to the Hessian State Parliament, the Hessian State Chancellery, all state ministries, and subordinate agencies. Furthermore, it audits legal entities under public law, such as public corporations and institutions, as well as private companies in which the state holds a majority interest, like Entega or the Flughafen Frankfurt Main AG. A key function is preparing the annual audit report for the Hessian State Parliament, which forms the basis for the parliament's decision on granting discharge to the Hessian state government. It also provides consultation to parliamentary committees, notably the Budget Committee of the Hessian State Parliament.

Organisation und Struktur

The institution is led by a President, currently Dr. Norbert Schmitt, and a Vice President. The audit work is carried out by specialized departments, each focusing on specific policy areas such as finance, interior affairs, education, or transport. These departments are staffed by legally and economically trained auditors, including senior civil servants. Its seat is in the city of Kassel, a historical administrative center in North Hesse. The internal structure is designed to guarantee independence and objectivity, with auditors being bound only by law and their professional judgment. The leadership is appointed by the Hessian State Parliament upon proposal by the Hessian state government, ensuring a democratic legitimization of its top officials.

Geschichte

The origins of state financial control in the region date back to the Landgraviate of Hesse-Kassel. A modern Court of Audit was formally established for the Prussian Province of Hesse-Nassau in the 19th century. After World War II, the state of Hesse was founded within the American occupation zone. The Hessischer Rechnungshof was established by the Constitution of Hesse in 1946 and began its operational work in 1947 in Wiesbaden, the new state capital. It later moved its headquarters to Kassel. Its legal status and independence were further solidified through subsequent laws, including the Hessisches Landesrechnungshofgesetz. Throughout the decades, it has adapted its audit methods to contemporary challenges, such as the introduction of digital administration and the auditing of major projects like the expansion of the Rhine-Main S-Bahn network.

Präsidenten

The leadership has included several notable figures in Hessian public administration. The first President after its refoundation was Wilhelm Schwarzhaupt (1947-1951). Other significant officeholders include Ernst Görlich (1951-1963), who shaped the institution in the post-war era, and Hartmut Wicke (1991-2002), who served during the period following German reunification. The current President, Dr. Norbert Schmitt, a former state secretary in the Hessian Ministry of Finance, was appointed in 2014. The Vice President is Jürgen Hohnholz. The list of presidents reflects the continuity and professional expertise required for this independent oversight function.

Rechtliche Grundlagen

The primary legal foundation is Article 137 of the Constitution of Hesse, which guarantees its independence and defines its core audit mandate. This constitutional status is detailed and operationalized by the Hessisches Landesrechnungshofgesetz (HLRG). Further relevant regulations are found in the Hessische Landeshaushaltsordnung (HLHO), which governs budgetary law. Its work is also framed by the principles common to all German audit courts, as reflected in the Budgetary Principles Act of the Federal Republic of Germany and the standards of the International Organization of Supreme Audit Institutions (INTOSAI). Its findings and recommendations can influence subsequent legislation and government decrees issued by the Hessian state government.

Bedeutung und Wirkung

As a key element of the separation of powers, it acts as an essential corrective and advisor to both the executive and legislative branches. Its audit reports critically influence political debates in the Hessian State Parliament and media coverage in outlets like the Frankfurter Allgemeine Zeitung. By identifying waste, mismanagement, and potential for savings—for instance in public construction projects or IT security—it contributes directly to the prudent use of taxpayer money. Its recommendations often lead to administrative reforms and improved control mechanisms within audited entities. Through its work, it strengthens public trust in the state's institutions and upholds the principles of good governance as practiced in the Federal Republic of Germany.

Category:Government of Hesse Category:Supreme audit institutions Category:Organizations based in Kassel