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=S=> GG 114. 1 For the purpose of discharging the Federal Government , the Federal Minister of Finance shall submit annually to the Bundestag and to the Bundesrat an account of all revenues and expenditures as well as of assets and debts during the preceding fiscal year .
=S=> GG 114. 2 The Federal Court of Audit , whose members shall enjoy judicial independence , shall audit the account and determine whether public finances have been properly and efficiently administered . It shall submit an annual report directly to the Bundestag and the Bundesrat as well as to the Federal Government . In other respects the powers of the Federal Court of Audit shall be regulated by a federal law .
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