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Supra-local audit; submission of audit reports
The audit reports prepared by the supra-local auditing bodies, i.e. the Bavarian Municipal Auditing Association and the state audit offices of the district offices, must be submitted to the responsible legal supervisory authority.
Responsible for you
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Procedure details
Description
The financial and economic management of municipalities is audited locally and supra-locally.
While the local audit is carried out by the municipal council or the audit committee, the supra-local audit is carried out by the members of the Bavarian Municipal Audit Association (i.e. in particular in the case of independent municipalities, counties and districts), and otherwise by the state audit offices of the district offices.
The audit reports prepared by the supra-local audit bodies are submitted to the respective legal supervisory authority (in the case of municipalities belonging to districts to the district offices, in the case of municipalities not belonging to districts and rural districts to the governments, in the case of districts to the Bavarian State Ministry of the Interior, for Sport and Integration).
Proceedings
The audit report for a district municipality must be submitted to the responsible district office, that of the independent municipality and the district to the responsible governments, that of the district to the Bavarian State Ministry of the Interior, for Sport and Integration.
Status: 06.12.2024
Editorial responsibility Bayerisches Staatsministerium des Innern, für Sport und Integration
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