Auditing; local audit of the municipality

The local audit covers in particular whether

• the budgetary statutes and the budget have been complied with,
• the income or deposits are received on time,
• proper procedures were followed for deferrals, write-offs and waivers,
• resolutions of the decision-making bodies have been implemented correctly,
• expenditure or disbursements are deemed necessary and appropriate in view of local conditions,
• the bookings are sufficiently occupied and
• the assets recorded in the statements are available in full.

The annual financial statements of the municipal enterprises and hospitals with commercial accounting are also subject to local auditing. Depending on the size of the municipality, the audit is carried out by the municipal council or the audit committee. In municipalities where an audit office has been set up, it must be consulted comprehensively as an expert.

• Art. 103 Municipal Code for the Free State of Bavaria (Gemeindeordnung - GO)
• Art. 104 Municipal Code for the Free State of Bavaria (Gemeindeordnung - GO)
• Art. 106 Municipal Code for the Free State of Bavaria (Gemeindeordnung - GO)
• Ordinance on the auditing of the financial management of municipalities, rural districts and districts (Municipal Auditing Ordinance - KommPrV)