Auditing; local audit of the municipality

The local audit covers in particular whether

• the budgetary statutes and budget have been complied with
• revenues and payments are received on time
• deferrals, write-offs and waivers have been handled correctly,
• 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.