Supra-local audit; submission of audit reports

The financial and economic management of the 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, districts and boroughs) 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 a district, to the district offices, in the case of municipalities and districts not belonging to a district, to the governments, and in the case of districts, to the Bavarian State Ministry of the Interior, for Sport and Integration).

• Art. 105 Municipal Code for the Free State of Bavaria (Gemeindeordnung - GO)
• § Section 8 Ordinance on the auditing of the financial management of municipalities, rural districts and districts (Municipal Auditing Ordinance - KommPrV)

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.