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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.

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Gemeinde Buttenwiesen - Haupt- und Finanzverwaltung

Gemeinde Buttenwiesen

Street address

Marktplatz 4
86647 Buttenwiesen

Postal address

Postfach 11

86647 Buttenwiesen

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Procedure details

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.

  • Auditing; State Audit Office

    The state audit offices of the district offices, like the Bavarian Municipal Audit Association, are bodies of municipal financial control.

Status: 14.02.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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