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 paragraph 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.