Supervision of higher education institutions Higher education institutions are subject to state supervision which is exercised by the Länder (for the statutory framework of higher education supervisory authorities, see chapter 11.1.). Legal supervision encompasses all activities of the higher education institution. It is checked here whether the higher education institution has, by its actions or omissions, infringed laws or other statutory provisions. A more wide-ranging supervision is carried out in those areas for which the state is responsible, as opposed to academic affairs. This includes staff administration and economic, budgetary and financial management, i.e. participation in the preparation of the responsible minister's budget and in its implementation, the organisation of the higher education institution and the establishments affiliated to it, the management of budgetary funds, and so on. Within the relevant Land Ministry of Science and Research, the higher education supervisory authority examines whether actions taken are appropriate and economically efficient and whether targets are being fulfilled. Economic efficiency is also monitored by the audit office of the relevant Land.