High Quality Content by WIKIPEDIA articles! 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 section 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. The Bundesrechnungshof examines the financial management of the federal government, its various property funds and state-owned companies, carrying out sample audits of revenue and expenditure totalling over 500 billion Euros. Its audit mandate also covers social security institutions and the activities of the federal government in private-law enterprises of which it is a shareholder. This includes areas such as defence, roadworks, taxation, and the federal government's activity as a minority shareholder of the formerly nationalised railways, post, and phone companies (Deutsche Bahn AG, Deutsche Post AG and Deutsche Telekom AG respectively).

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