Auditing; local audit of the municipality
The audit is intended to ensure that the municipality handles the funds entrusted to it properly, economically and efficiently.
Stand: 06.02.2026. Link zum BayernPortal
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The local audit covers in particular whether
- the budget statutes and the budget have been complied with
- revenues and payments are received on time
- deferrals, write-offs and waivers have been handled properly,
- resolutions of the decision-making bodies have been implemented correctly,
- expenditure or disbursements are deemed necessary and appropriate in view of local circumstances,
- the entries are adequately documented and
- the assets recorded in the statements are complete.
The annual financial statements of the municipal enterprises and hospitals with commercial accounting are also subject to local auditing. Depending on the size of the municipality, the audit is carried out by the municipal council or the audit committee. In municipalities where an audit office has been set up, it must be consulted comprehensively as an expert.
City treasury
Head of office: Heike Bräuer
Due to a relocation, the city treasury with its budget, municipal taxes and city treasury departments, including enforcement, can only be reached by e-mail from February 5 up to and including February 13. From Monday, February 16, the employees can be found in the administration building at Werner-von-Siemens-Straße 61 (1st floor).