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The Federal Performance Commissioner
Since 1952 the President of the BRH has traditionally served 
ex officio
as the Federal
Performance Commissioner. The Vice-President of the BRH acts as a deputy. The
Commissioner does not have staff or a separate budget at his or her disposal and therefore
largely relies on the findings and resources of the BRH.
The Commissioner is mandated to put forward proposals, recommendations, reports and
opinions in order to enhance the efficiency of the federal administration (see Guidelines for
the Federal Performance Commissioner of 26 August 1986 – BAnz No. 163, p. 12485). In
addition, the Commissioner is involved in the preparation of federal legislation, ordinances
and administrative regulations. In carrying out his or her duties, the Commissioner may
advise the Federal Government, individual federal ministries or the parliament.
The advisory functions of the Commissioner and the BRH are mutually complementary.
In theory, the Commissioner and the BRH may hold different views. In practice, however,
this is unlikely to occur due to their highly co-operative relationship.

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BUDGET REVIEW: GERMANY
OECD JOURNAL ON BUDGETING – VOLUME 2014/2 © OECD 2015
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4.2.3. Conclusions on the Court of Audit
The BRH is a highly independent and well-respected institution with comprehensive
powers. The strong link between audit and the other stages of the budget cycle is one of the
strengths of the German budget system, as is the strong link between the BRH and the
Parliament’s Budget Committee and Subcommittee on Audit. However, given its mandate
to promote efficiency, the BRH would benefit from access to more systematic performance
information targets or objectives from line ministries, and in the budget documentation
more broadly.