Municipal auditing department
Special position within the administration
As a large municipality belonging to a district, the city of Bocholt is obliged to set up a local audit (Section 101 of the NRW municipal code).
The local audit is carried out by the City of Bocholt's auditing department.
The auditing department occupies a special position in the administrative structure. It reports to the City Council and is solely responsible to it. In the fulfilment of its auditing tasks, the department is independent and free from instructions and is only subject to the law. It can therefore act largely independently within the administration.
The auditing activities cover the entire range of tasks of the city administration of Bocholt, including its own business-like facilities (e.g. waste disposal and service company of the city of Bocholt) and other facilities (e.g. adult education centre). In addition to auditing administrative activities, the provision of advice to specialist departments and administrative management as well as the accompanying auditing of processes is becoming increasingly important.
Goals
The aim of the auditing department is to ensure that the administration complies with the law, utilises budget funds effectively and economically and that administrative action is associated with the greatest possible benefit, particularly for citizens. The audit procedures are risk- and benefit-orientated in order to create added value. Deficits are identified, their causes analysed and recommendations for action made.
The diagram illustrates the interaction between politics, local auditing (auditing department) and administration.
Self-image and working methods
Tasks
The tasks arise from the NRW municipal code, special statutory regulations and the audit regulations of the City of Bocholt. The main tasks include...
- Auditing the annual and consolidated financial statements
- Ongoing audit of financial accounting transactions
- Ongoing monitoring of payment processing and carrying out audits
- Audit of contract awards
- Technical audits (construction work and invoicing)
- Auditing the effectiveness of internal control systems
- Auditing administrative activities for legality, expediency and efficiency
- IT audits/user audits for the automation of financial accounting
In addition, the municipal council and the Audit Committee can issue audit assignments to the Audit department in individual cases. The mayor can also issue audit assignments within his area of responsibility by notifying the Audit Committee.