Bavarian Municipal Auditing Association
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| State level | Bavaria | ||
| Position of the authority | Public corporation as an institution of local self-government for local financial control | ||
| legal form | Public corporation | ||
| Consist | 1920 | ||
| Authority management | Günter Heimrath, managing director | ||
| Employee | approx. 200, including approx. 140 in the field | ||
| Budget volume | approx. € 31 million | ||
| Website | www.bkpv.de | ||
The Bavarian Municipal Auditing Association (BKPV) is an independent body of municipal self-administration. As a corporation under public law , it only acts for its members. In performing his duties he is only subject to the law. The BKPV has its seat in Munich . The auditing association as the “local audit office” has the particular task of checking compliance with the regulations and principles applicable to business management among its members (municipalities, counties, districts, municipal associations) and advising them on issues with financial or economic implications. The Bavarian Municipal Auditing Association, together with the Bavarian municipal umbrella organizations, is responsible for the European Office of the Bavarian municipalities in Brussels .
Tasks and activities
The tasks of the Bavarian Municipal Auditing Association result from Article 2 of the Act on the Bavarian Municipal Auditing Association - PrVbG - of April 24, 1978 (GVBl p. 131, 139). The main tasks are:
- Supra-local invoice and cash audits of the members every three to four years
- Final examinations (usually annually) at the members' municipal businesses
- Promotion of the economic management of the members through advice and expert reports
- special tests at the request of a member or at the request of his legal supervisory authority
The approach of the supra-local audit is a comprehensive financial control. It extends to compliance with the regulations and principles applicable to business management, in particular whether
- the budget was respected,
- the income and expenses are justified and documented and the annual accounts or the annual accounts and the statements of assets are properly prepared,
- is proceeded economically and sparingly and
- the tasks can be performed with lower personnel or material costs or in other ways more economically.
If a municipality is involved in private-law companies or municipal companies in the form of an institution under public law , the BKPV can also examine its business activities. However, this does not involve a direct audit of the accounts at the companies run in an independent legal form; these companies are subject to an audit by an auditor or an auditing company.
The BKPV alone determines the type, time and scope of the tests. The audits are limited to sub-areas and samples. The regional cash audits are generally carried out unexpectedly. All documents that the BKPV deems necessary for the examination must be submitted to him. This applies accordingly to electronically stored data. The examiners are to be given all information required to carry out the examination in a comprehensive and truthful manner. As part of their work, the auditors have access to all service and operating rooms; they are entitled to request the opening of containers and to carry out site visits. A written audit report is prepared for each audit, which is forwarded to both the audited body and the legal supervisory authority. The legal supervisory authority monitors the completion of the audit findings. The audit reports are not published. However, every member of the municipal council, district assembly or district assembly has the right to inspect.
Like private auditors, the BKPV can carry out final audits. The audit includes the completeness and correctness of the annual financial statements and the management report as well as the correctness of the management and the economic circumstances. An auditor's report is issued on the final examination. If there are deficiencies, the attestation is restricted or information is included.
Another essential task of the BKPV is to provide independent and objective advice to its members in accordance with audit principles, in particular in the following areas:
- general communal matters (e.g. conversion to the Doppik, administrative organization and efficient design of administrative processes, personnel requirements and job evaluations), questions of information technology (e.g. legally compliant use of automated processes, electronic signatures and document management, workflow and electronic archive systems) , Contribution and fee calculations for municipal facilities (e.g. water supply, sewage and waste disposal), legal and fundamental issues (e.g. tax law, personnel law, school financing law, budget and accounting, social and youth welfare, contract law)
- Affairs of municipal companies (e.g. when preparing annual financial statements, submitting tax returns and accounting questions, concluding electricity or gas supply contracts and taking over supply networks, tax matters, legal and organizational form of municipal companies, valuation of shares in municipalities, corporate law issues, contractual matters, entrustment acts within the meaning of EU state aid law)
- Questions relating to construction (e.g. architect, engineering, construction supervision and project management contracts, profitability assessment of planning, application of national and EU procurement regulations, authorization of supplementary claims, billing of construction and planning services, technical questions in electrical, heating Ventilation and sanitary area)
The Bavarian Municipal Auditing Association has been responsible for the European office of the Bavarian municipalities in Brussels since 1992, together with the four Bavarian municipal umbrella organizations - Bavarian Municipal Association , Bavarian City Association , Bavarian District Association and Bavarian District Association . The European Office publishes current information on municipal issues from the area of the EU in Brussels Aktuell.
Members, funding and organization
Mandatory members include the Bavarian municipal umbrella organizations, the independent cities , the large district towns , the districts and the districts . The Bavarian State Ministry of the Interior, for Sport and Integration, determines municipalities belonging to the district (usually with more than 5,000 inhabitants), administrative communities, special-purpose associations and other public-law municipal associations as members in accordance with the PrVbG. Local foundations managed by members are also members. At the end of 2015, 2,026 Bavarian legal entities (including 840 cities, municipalities, districts and districts) were members of the auditing association. Other legal entities under public law in Bavaria can become voluntary members.
The auditing association finances its budget of currently approx. € 31 million approx. 60% through fees for his auditing and consulting activities, approx. 18% through contributions and the rest through a subsidy from the Free State of Bavaria and other income.
The organs of the auditing association are the state committee, the executive board and the association chairman. Three "born" members each (chairman of the association, managing director, managing president of the Bavarian Savings Banks Association) belong to the state committee and the board of directors; the other 18 or 7 members are delegated by the municipal umbrella organizations. Gerhard Jauernig, Lord Mayor of the City of Günzburg, was elected chairman of the association for the 2014 to 2020 electoral period. Günter Heimrath is the managing director. As the head of the BKPV's office, the managing director is solely responsible for the association's auditing and advisory activities and is not subject to any instructions from the association's bodies or the supervisory authority. The responsibility for the final audits of the municipal business enterprises lies with the head of the “Municipal Enterprises” department, who is a publicly appointed auditor.
The BKPV is divided into the departments “General Testing and Organization”, “Construction” and “Municipal Companies”. At the BKPV approx. 200 employees from various professional fields, including administrators, architects, engineers, lawyers, IT specialists, businesspeople, tax consultants and auditors. Of the employees, approx. 60 in the Munich office, approx. 140 as auditor in the field service in Bavaria for the audited and advised members.
The auditing association is subject to the legal supervision of the Bavarian State Ministry of the Interior, for Sport and Integration . A state commissioner has been appointed who takes part in the meetings of the executive board and the state committee. However, the ministry is not able to influence the auditing and advisory activities of the association.
history
Emergence
Bavaria was the first state in Germany to set up its own municipal examination facility. By the Bavarian law on self-administration of May 22, 1919 (GVBl p. 239) was u. a. accommodated the municipal endeavors for an effective, independent, supra-local audit of accounts separate from the state. Even before the Self-Administration Act came into force, the board of directors of the Association of Bayer suggested. Savings banks to expand the savings bank revision established in Bavaria in 1913 to include the audit of the municipal coffers. On September 29, 1919 was thereupon by the regional association Bayer. Sparkassen, the Bayer. City association and the regional association of Bavarian city and market communities in Ansbach, the "Auditing Association of Public Funds" was founded. With the announcement of the State Ministry of the Interior on January 13, 1920 based on the above According to the Self-Administration Act, the association was given the “legal capacity as an association under public law”.
Members of the auditing association from 1920 were initially the municipalities with up to 10,000 inhabitants with savings banks, the cities and markets up to 10,000 inhabitants and the districts. By the announcement of the State Ministry of the Interior of January 4, 1929 (GVBl p. 2), as compulsory members u. a. also determines the communities with 2,001 to 10,000 inhabitants. This also made a large part of the rural communities compulsory members of the association. The efforts of the Association of Rural Communities to found its own examination facility lost weight in the following years.
In 1932 the legal character of the association was changed. While it had previously obtained legal capacity as an association under public law through state award according to its statutes, the association has now become a corporation under public law. Until 1933 the larger cities including the state capital Munich were added as members. The emergency ordinance of October 6, 1931 (RGBl. I p. 562) made it an obligation for public companies to have their company's annual financial statements checked by auditors. The aim of the emergency ordinance was to curb the economic activity of the public sector and to counteract any impairment of the community finances by the companies. In the implementing ordinance of March 30, 1933 (RGBl. I p. 180) it was determined that in countries which had their own supra-local auditing facilities, they could be appointed as auditors instead of auditors. On the basis of this regulation the association was established by resolution of the Bayer. Ministry of the Interior appointed as auditor on August 5, 1933 with the approval of the Reich government. In 1939 the supervisory authority instructed the association to separate the savings bank examination from the association and to transfer it to the savings bank and giro association. During the Second World War, the association's activities largely came to a standstill, as restrictive regulations were issued soon after the start of the war, according to which invoices and final audits had to be omitted. At the end of the war, the association only had two auditors.
After 1945
The association was only able to resume its work with brief consultations from June 1945. The war regulations restricting the examination were repealed in 1949. The ME of February 5, 1949 (MABl p. 50) issued the instruction to check the accounts of the municipalities and districts again in the earlier scope outlined in § 97 DGO. In 1952, in the new Bavarian municipal code, the examination of the association among its members was designed for the first time as a matter of self-administration and no longer as a state task.
In 1978 a separate law was passed on the Bavarian Municipal Auditing Association and the association was renamed in view of its tasks. Through this law, the (today's) districts were also designated as members and the audit of the districts, in which the auditing association and the Bavarian Supreme Audit Office had alternated since 1938 , were assigned exclusively to the BKPV.
In its 2010 annual report, the Bavarian Supreme Audit Office demanded that the regional audit of all municipalities be concentrated at the BKPV. In the following years, all Bavarian municipalities with double bookkeeping or over 5,000 inhabitants as well as co-managed foundations, school and special-purpose associations were assigned as members of the BKPV, provided they were not yet members of the BKPV. The number of members at the BKPV increased from 1,398 (as of December 31, 2010) to 2,080 (as of December 31, 2017).
Web links
- Website of the Bavarian Municipal Auditing Association
- Law on the Bavarian Municipal Auditing Association
- Statutes of the Bavarian Municipal Auditing Association
Remarks
- ↑ Districts were the predecessors of today's districts