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Auditors at state audit offices of the district offices; appointment and dismissal
The auditors of the state audit offices of the district offices are appointed by the governments.
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Procedure details
Description
The state audit offices carry out the supra-local audit and cash audit of the municipalities belonging to the district, insofar as these municipalities are not members of the Bavarian Municipal Audit Association. In performing their tasks, the audit offices are independent and subject only to the law; otherwise, the powers of the district administrator remain unaffected.
In principle, the audit offices are to be staffed by one or more regular civil servants who hold at least an office in grade A 10 in the administration and finance career path, specializing in the non-technical administrative service (audit officers). Auditors are appointed and dismissed by the government after consultation with the district administration office.
Status: 06.12.2024
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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