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Auditing; supra-local auditing of accounts and cash of the municipalities
The 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).
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Procedure details
Description
The supra-local audit covers the entire financial management of the municipalities (including the financial management of municipal enterprises and, in particular, the activities of the municipality in private-law companies and municipal enterprises). The supra-local audit of the accounts and cash of the municipalities is part of public financial control, which also includes the audit of administrative communities and other municipal bodies (e.g. school associations, special-purpose associations) or municipal foundations.
In this context, the completeness and correctness in formal, arithmetical and factual terms, including the bookkeeping, evidence of assets as well as stocks and inventories, must 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.
The respective audit is generally not a complete audit; it is usually limited to an appropriate number of audit areas and random samples. When selecting the audit areas, the scope, difficulty and financial significance of the various audit areas must be taken into account. The audit method and scope are left to the dutiful discretion of the auditors within the framework of the relevant regulations.
Cash audits examine the proper execution of cash transactions, the proper set-up of the cash registers and the cooperation with the administration.
Legal bases
Related issues
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Auditing; local and supra-local auditing of accounts and cash of the districtsThe budget, cash and accounting systems of the districts are audited locally and supra-locally.
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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.
Status: 14.02.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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