Auditing; local audit of the municipality

The local audit covers in particular whether

• the budgetary statutes and budget have been complied with,
• the income or deposits are received on time,
• the proper procedure was followed for deferrals, write-offs and cancellations,
• resolutions of the decision-making bodies have been implemented correctly,
• expenditure or disbursements are deemed necessary and appropriate in view of local circumstances,
• the bookings are sufficiently occupied and
• the assets recognised in the statements are available in full.

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.

The city of Kitzingen does not have any owner-operated companies or hospitals that are audited by the municipal audit department.