Lower Saxony municipal examination institute

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The Lower Saxony Municipal Examination Authority (NKPA) was founded on January 1, 2005 as an institution under public law with its seat in Braunschweig .

January 1, 2011 their tasks went to the President of the Lower Saxony state audit on
( Cabinet decision of 5 October 2010, resolution of Parliament of 8 December 2010).

The NKPA had legal and employer ability and was therefore not part of the direct state administration . This positioning between the state and the municipalities was deliberately made in order to illustrate a certain withdrawal of state supervision, but at the same time also the advisory character of the supra-local municipal audit.

organs

The organs of the municipal examination institute were the board of directors and the president.

The Presidium (President and Vice-President) was responsible for an examination department (examination coordination) and an office (administration). The on-site tests were supervised and coordinated by this headquarters.

In 2006, three exam groups were set up initially and four from the middle of the year. Since mid-2008, the NKPA had reached its planned number of staff , since then ten examination groups with six people each had been deployed across the country; in smaller municipalities , these groups were further divided so that up to 20 examination groups could be deployed at the same time. The ten decentralized examination groups had bases in

  • Braunschweig ( Braunschweig 1 and Braunschweig 2 ),
  • Hanover ( Göttingen , Hanover 1 and Hanover 2 ),
  • Lüneburg ( Lüneburg 1 and Lüneburg 2 ) and
  • Oldenburg ( Oldenburg 1 , Oldenburg 2 and Osnabrück ).

It was not the legal successor to the Lower Saxony municipal examination offices of the former four district governments , which were dissolved on December 31, 2004 , but nevertheless took over their task of supra-local municipal examination (functional legal succession).

Tasks of the NKPA

Exam content

The supra-local municipal audit should exercise state supervision over the municipalities and at the same time promote their budget management in a way that is self-governing . During this audit it was necessary to determine whether the budget and cash systems of the institutions to be audited were being run properly and economically. The NKPA was technically independent and not bound by instructions.

The Lower Saxony law on supra-local municipal audits (NKPG) has provided for the new organization of supra-local municipal audits as well as redesigning the content beyond its conventional supervisory function. On the one hand, the municipal examination institute should serve the interests of the state, i.e. the mandate of state supervision of the state over the municipalities anchored in the Lower Saxony constitution , and at the same time the interests of the municipalities themselves. The NKPA supported the municipalities with a predominantly comparative and more advisory and accompanying audit with the aim of strengthening municipal self-government as a whole .

The following audit areas sees the NKPG for on-site inspection activities before:

In contrast to other audit offices, it should be noted that

Exam order

Initially, the cities and communities in Lower Saxony were examined. These were initially the communities with a special status , like the large independent cities . Subsequently, the independent cities followed, and since 2008 the supra-local examination of the districts has also been passed to the NKPA by law. Thereafter, the municipalities belonging to the district are subjected to a regional examination .

Later should u. a. the (joint) municipal institutions, special-purpose associations and the Lower Saxony pension fund also follow.

Examination process in detail

The NKPA showed the device to be tested to the imminent initiation of the test, the authority which the device under test over the supervisory leads, received parallel corresponding information. The on-site inspection was then carried out by an inspection group; during this local survey, documents, files and documents were inspected and interviews were conducted. This was followed by a discussion with the top management , at which the opportunity was given for an initial statement . A first draft report based on this (with audit findings and recommendations) could then be submitted in writing within a reasonable period of time.

The result was recorded in a final report (audit report), the NKPA informed the supervisory authority of the conclusion of the audit procedure and the audit report, the latter was finally to be publicly displayed.

Web links

Comparable institutions in other federal states

Selected legal bases

References and footnotes

  1. ^ Press release from the Lower Saxony State Chancellery from October 5, 2010 .
  2. ↑ Press release from the Lower Saxony Ministry of the Interior and Sport from December 8, 2010