The German SAI audits federal financial and commercial management. Audit work covers federal annual revenues and expenditures of more than €700 billion, social security insurers and federal government shareholdings in private sector enterprises.

The German SAI reports on audit findings in management letters that are addressed to the audited bodies. We report our major audit findings also to Federal Parliament and the government. Apart from the audit function, the German SAI has an advisory role vis-à-vis government bodies, in particular Parliament.

The German SAI is an independent body of state audit that is subject only to the law. This means that no other government body may assign audit work to the SAI. The SAI does not judge the merits of policy decisions.

Grafik Organisation

The German SAI is a supreme federal authority and has a similar status as the Office of the Federal President, the Federal Chancellery and the federal ministries.

The German SAI is composed of eleven divisions: nine audit divisions encompassing 51 audit units, one division for international work and a presidential division for support work. The German SAI has some 1,150 staff. The SAI has its headquarters in Bonn.