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Auditing; State Audit Office
The state audit offices of the district offices, like the Bavarian Municipal Audit Association, are bodies of municipal financial control.
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Landratsamt Passau - Staatliche Rechnungsprüfungsstelle
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Domplatz 11
94032 Passau
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Postfach 1972
94009 Passau
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Standort im BayernAtlas
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Description
In the case of members of the Bavarian Municipal Audit Association, the supra-local audits of accounts and cash registers are carried out by this association; in the case of other municipalities, they are carried out by the state audit offices of the district offices (supra-local audit bodies).
The respective audit is generally not a complete audit; it is usually limited to an appropriate number of audit areas and random samples. When selecting the audit areas, the scope, difficulty and financial significance of the various audit areas must be taken into account. The audit method and scope are left to the dutiful discretion of the auditors within the framework of the relevant regulations.
Cash audits examine the proper execution of cash transactions, the proper set-up of the cash registers and the cooperation with the administration.
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Related issues
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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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Auditing; local and supra-local auditing of accounts and cash of the districtsThe budget, cash and accounting systems of the districts are audited locally and supra-locally.
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Auditing; supra-local auditing of accounts and cash of the municipalitiesThe supra-local audits are carried out by the Bavarian Municipal Audit Association for its members and by the state audit offices of the district offices for the other municipalities (supra-local audit bodies).
Status: 14.02.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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