Municipal examination institute North Rhine-Westphalia
|
Municipal examination institute North Rhine-Westphalia |
|
|---|---|
| State level | country |
| legal form | Institute of public right |
| Supervisory authority | Ministry of Homeland, Local Affairs, Building and Equality of the State of North Rhine-Westphalia |
| founding | 2003 |
| Headquarters | Herne |
| Authority management | Heinrich Böckelühr |
| Web presence | www.gpanrw.de |
The community examination institute North Rhine-Westphalia (gpaNRW) is an institution under public law of the state of North Rhine-Westphalia with employer capacity . It was established by law of April 30, 2002. Heinrich Böckelühr has been President of the gpaNRW since October 16, 2017. Previous presidents were Rainer Christian Beutel (2002–2007) and Werner Haßenkamp (2009–2017).
The community auditing institute in particular carries out the supra-local audits for the communities and districts and is responsible for the annual audit of their own operations. The ministry of the state of North Rhine-Westphalia responsible for municipalities can commission the gpaNRW with examinations and the preparation of expert reports.
The executive bodies are the Board of Directors and the President. It is subject to the legal supervision of the Ministry for Homeland, Local Affairs, Building and Equality of the State of North Rhine-Westphalia.
Users
In addition to the 396 cities and municipalities, the 30 districts and the Aachen city region, the two regional associations, the Ruhr Regional Association, the 223 special-purpose associations and around 650 proprietary businesses and other institutions in North Rhine-Westphalia that are subject to inspection are among the users of the gpaNRW. Task: Established by law on January 1, 2003 as part of the state's general supervision of the municipalities, the gpaNRW audits the municipalities in North Rhine-Westphalia for legality, appropriateness and economic efficiency in accordance with Section 105 of the NRW municipal code. On request, she will advise and support you with services. The focus of the work of the gpaNRW is on the budgets of the municipalities. The supra-local audit pursues the following goals: increasing profitability, increasing the ability to control, securing the legality of local action and promoting the further development of local self-government.
Basics and framework of the work of the gpaNRW
The supra-local examination is based on a comparative consideration of municipal services. The gpaNRW thus shows possibilities for improvements that are already being practiced elsewhere. Measured against the respective budgetary situation and the relevant local structures, it stimulates changes, e.g. B. can be used to consolidate the budget. The framework conditions under which the gpaNRW works are formed by: the Municipal Examination Authority Act (GPAG), the statute on local auditing, the fee statute, the budget statute including the establishment plan, the opening balance sheet as of January 1, 2009, the annual financial statements and the product plan.
Organs of the gpaNRW
The organs of the gpaNRW are the Board of Directors and the President. The administrative board consists of three representatives each of the members of the North Rhine-Westphalia Association of Towns and Municipalities, the District Council of North Rhine-Westphalia and the City Council of North Rhine-Westphalia, as well as one representative from the Ministry of Homeland, Local Affairs, Building and Equality of the State of North Rhine-Westphalia. The board of directors decides u. a. the budget of the gpaNRW and governs the fee statute. The current composition of the Board of Directors can be viewed on the gpaNRW website.
The organization of the gpaNRW
The gpaNRW is headed by its president and his deputy. In addition to two staff units (Central Control and President's Office) that are directly assigned to the President, the gpaNRW is divided into four departments. These are assigned to the specialist areas of testing, consulting and development. The exact structure can be found in the current organization chart on the gpaNRW homepage.
exam
Section 105 of the municipal code of North Rhine-Westphalia describes the tasks that are incumbent on the gpaNRW. The supra-local audit to be carried out essentially extends to the budgetary management of the municipalities on a comparative basis in the municipalities of North Rhine-Westphalia. In many municipalities there is hardly any financial leeway. Therefore, it is particularly the aim of the gpaNRW to show financial leeway, to make a contribution to budget consolidation and thus to strengthen local self-government. With its audit results, the gpaNRW creates transparency for the control policy in the municipality and provides decision-makers with recommendations for action. Methodologically, the gpaNRW is based in particular on comparative studies using key figures. On the basis of the intermunicipal comparison values and benchmarks, the gpaNRW shows differences in the use of resources and calculates monetary potential. The gpaNRW also publishes “Good Examples” and options for action on various municipal topics. Since December 2014 the gpaNRW has published all reports from the supra-regional audit on its homepage.
In addition, the examination by the gpaNRW also extends to the municipal special-purpose associations, the intended use of earmarked state grants, the examination of payment processing and the annual audit of the company's own operations.
Advice and Strengthening Pact City Finances
In addition to auditing, the gpaNRW also provides advice. The experiences and knowledge that gpaNRW has gathered in all municipalities in North Rhine-Westphalia and in various fields of action can thus be used by municipalities in a targeted manner. The consulting fields at a glance: organization and process optimization, job assessment and evaluation / classification, budget consolidation, risk management for own businesses, information technology, building yard and building management.
In addition, all 64 municipalities currently participating in the Strengthening Pact City Finances NRW can be advised by the gpaNRW on how further budget savings can be achieved at the expense of the state of NRW.