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

The annual financial statements and the consolidated annual financial statements or the annual financial statements as well as the annual financial statements of the owner-operated companies and the hospitals with commercial accounting are audited locally by the audit committee, which is formed from among the members of the district council. Every administrative district must set up an audit office. The task of the audit office is to support and advise the audit committee as an expert in the local audit.

The Audit Office is also involved in the local cash audit, which is the responsibility of the District Administrator. The proper handling of cash transactions, the proper set-up of the cash registers and the cooperation with the administration are audited.

The supra-local accounting and cash audits are carried out by the Bavarian Municipal Auditing Association.

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.

However, the supra-local audit is generally not a complete audit. It is generally limited to an appropriate number of audit areas and random samples.

• Art. 89 County Code for the Free State of Bavaria (County Code - LKrO)

  Local audits

• Art. 91 County Code for the Free State of Bavaria (County Code - LKrO)

  Supra-local audits

• Art. 92 County Code for the Free State of Bavaria (County Code - LKrO)

  Content of the financial and cash audits

• Ordinance on the auditing of the financial management of municipalities, rural districts and districts (Municipal Auditing Ordinance - KommPrV)

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