In older documents, also called audit court (board of audit)

In public administration, the supreme authority with the main task of – auditing all government accounts and – comparing expenditures with budget estimates. In Germany, the federal audit court is based in Bonn. The federal states each have a court of audit of the federal state, and cities and districts have audit offices. – See Defecture, European Court of Auditors.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/