The influence of the German Federal Court of Audit (FCA) on policy decisions

Abstract

Provides a response to a 1994 article in a Berlin daily newspaper reprimanding the German Federal Court of Audit (FCA) for allegedly exceeding its powers, since it is not a policy‐making body. Sets out to explain how the FCA, in spite of its obligations to exercise self‐restraint in matters of policy, may influence policy decisions. Cites the FCA′s reports on the Eurofighter 2000 and on the new Parliament building in Bonn as examples. Describes the FCA′s role in relation to Parliament and Government and explains its involvement in budget negotiations. Provides specific examples of matters in which the FCA has had an advisory role.

Citation

Czasche‐Meseke, H. (1995), "The influence of the German Federal Court of Audit (FCA) on policy decisions", Managerial Auditing Journal, Vol. 10 No. 9, pp. 5-12. https://doi.org/10.1108/02686909510100878