Revision

The audit department is responsible for the internal and external financial control of the district, the towns and municipalities belonging to the district and their special funds. As part of its other auditing tasks, the audit department examines the efficiency and expediency of administrative actions. The audit reports to be prepared form the basis for the discharge of the district committee and the magistrates or municipal boards by the decision-making bodies. In this way, a similar task is fulfilled in the area of municipal finance as that of the audit offices in the area of the federal and state governments.

Audit of the financial statements

The audit office is also responsible for auditing the annual financial statements of the Waldeck-Frankenberg district, the towns and municipalities and the special funds. The audit examines the annual financial statements to determine whether the budget was adhered to, whether the budget was managed in accordance with the applicable regulations, and whether the procedures were both economical and expedient. In this context, the awarding of contracts is also checked for compliance with the legal requirements as well as the technical and administrative execution of measures in building construction and civil engineering. Furthermore, it has to be assessed whether the respective annual financial statements give a true and fair view of the assets, liabilities, financial position and profit or loss of the district.

Monitoring of the cash registers of the district and the municipalities

As part of the ongoing monitoring and regular audits of the district and municipal treasuries, the Audit Office determines whether the organisation of the treasury meets the requirements and the security of the treasury is given, the payment transactions and the accounting are handled properly and the actual cash balance corresponds to the target cash balance.