Examination by the Federal Court of Auditors

(1) The Federal Court of Auditors examines the budgetary and economic management of deposit guarantee schemes. Sections 89, 90 and 92 to 100 of the Federal Budget Code apply accordingly. For recognised institutional protection schemes, the examination is limited to the proper and economic performance of their tasks with regard to compensating depositors under sections 5 to 16 and financing and the target level under sections 17 to 19.
(2) The Federal Court of Auditors must be notified without delay where supreme federal authorities issue or interpret general provisions concerning deposit guarantee schemes and relating to the subject of the examination under subsection (1). The Federal Court of Auditors must be heard before those provisions are issued.