Auditing; State Audit Office

For members of the Bavarian Municipal Audit Association, the supra-local audits of accounts and cash are carried out by this association; for the other municipalities, they are carried out by the state audit offices of the district offices (supra-local audit bodies).

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 are used to check the proper handling of cash transactions, the proper setup of the cash registers and the cooperation with the administration.

• Art. 106 Municipal Code for the Free State of Bavaria (Gemeindeordnung - GO)
• Art. 105 Municipal Code for the Free State of Bavaria (Gemeindeordnung - GO)
• Art. 43 Law on Municipal Cooperation (KommZG)
• Art. 10 Administrative Community Regulations for the Free State of Bavaria (Verwaltungsgemeinschaftsordnung - VGemO)
• § Section 9 Ordinance on the auditing of the financial management of municipalities, rural districts and districts (Municipal Auditing Ordinance - KommPrV)

• Auditing; local and supra-local auditing of accounts and cash of the districts
• Auditing; supra-local auditing of accounts and cash of municipalities