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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

The audit ...

  • sees itself as an independent, reliable and competent partner of the City Council and the administration of the City of Bocholt,

  • is an active auxiliary body of the city council and provides management support by advising and auditing in a risk and benefit-orientated manner,
  • audits economically and with a holistic approach,

  • communicates openly and appreciatively and ensures a transparent audit process,

  • meets the challenges of modern auditing and is constantly developing its expertise,

  • appreciates the high level of personal responsibility as well as the varied and versatile audit work.

The auditors are not authorised to intervene in administrative business or issue instructions.

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.

To the test reports

The Audit department audits the annual and consolidated financial statements of Bocholt City Council.

Here you can find more information on the topic of municipal finances.