Auditing; supra-local auditing of accounts and cash of municipalities

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 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 doing so, the completeness and correctness in formal, mathematical and factual terms, including the bookkeeping, the evidence of assets as well as the 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 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)
• § Section 9 Ordinance on the auditing of the financial management of municipalities, rural districts and districts (Municipal Auditing Ordinance - KommPrV)
• Art. 3 Law on the Bavarian Municipal Auditing Association

• Auditing; local and supra-local auditing of accounts and cash of the districts
• Auditing; State Audit Office