Municipal examination institute Baden-Württemberg
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Municipal examination institute Baden-Württemberg |
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| State level | country |
| legal form | Institute of public right |
| Supervisory authority | Ministry of the Interior of Baden-Württemberg |
| founding | 1972 |
| Headquarters | Karlsruhe |
| Authority management | Monika Berndt-Eberle |
| Web presence | www.gpabw.de |
The municipal examination institute Baden-Württemberg (GPA) is an institution under public law of the state of Baden-Württemberg with employer capacity . It was established by law on January 1, 1972. Its seat is Karlsruhe ; It also has a branch in Stuttgart .
Tasks and organization
On its website, the GPA describes its main tasks as follows:
“The tasks of the GPA are prescribed by law. They include the periodically prescribed supra-local, i.e. H. State-wide general financial audit, the examination of construction expenditure as well as advice to the municipalities on request, in questions of organization and economic efficiency of the administration as well as in construction-related questions (§ 2 Abs. 1 GPAG, §§ 113 ff GemO, §§ 14 ff GemPrO). "
The organs of the GPA are the Board of Directors and the President. It is subject to the legal supervision of the State Ministry of the Interior .
financing
The GPA is mainly financed by the fees for auditing and advisory activities as well as by a contribution from the municipalities that are obliged to audit, but not from the state budget.
history
In 2009, the GPA could look back on 75 years of supra-local municipal audits. On this occasion she published a commemorative publication. The forerunner of the GPA in Baden was the municipal accounting audit office , which was based on a state law of January 29, 1934. This law was based on the Synchronization Act . In Württemberg , the law of January 30, 1934 established the Württ. Testing institute for corporations . This law was based on the Enabling Act .