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Auditing; local and supra-local auditing of accounts and cash of the districts
The budget, cash and accounting systems of the districts are audited locally and supra-locally.
Responsible for you
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Procedure details
Description
The annual financial statements and the consolidated annual financial statements or the annual financial statements as well as the annual financial statements of the municipal enterprises and the hospitals with commercial accounting are audited locally by the audit committee, which is formed from among the members of the district council. Every administrative district must set up an audit office. The task of the audit office is to support and advise the audit committee as an expert in the local audit.
The audit office also acts as part of the local cash audit, which is the responsibility of the district administrator. The proper handling of cash transactions, the proper set-up of the cash registers and the cooperation with the administration are audited.
The supra-local accounting and cash audits are carried out by the Bavarian Municipal Auditing Association.
The completeness and correctness in formal, mathematical and factual terms, including the bookkeeping, proof of assets as well as stocks and inventories, are to be examined. The task of the supra-local audit is also to summarize, from a supra-local perspective, the development of the financial circumstances of the audited bodies and the economic management of their institutions and commercial enterprises.
However, the supra-local audit is generally not a complete audit. As a rule, it is limited to an appropriate number of audit areas and random samples.
Legal bases
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Art. 89 Landkreisordnung für den Freistaat Bayern (Landkreisordnung - LKrO)Örtliche Prüfungen
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Art. 91 Landkreisordnung für den Freistaat Bayern (Landkreisordnung - LKrO)Überörtliche Prüfungen
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Art. 92 Landkreisordnung für den Freistaat Bayern (Landkreisordnung - LKrO)Inhalt der Rechnungs- und Kassenprüfungen
Related issues
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Auditing; State Audit Office
The state audit offices of the district offices, like the Bavarian Municipal Audit Association, are bodies of municipal financial control.
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Auditing; supra-local auditing of accounts and cash of the municipalitiesThe supra-local audits are carried out by the Bavarian Municipal Audit Association for its members and by the state audit offices of the district offices for the other municipalities (supra-local audit bodies).
Status: 14.02.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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