Why are financial audits necessary

Financial audit in municipal hands

The North Rhine-Westphalian Association of Towns and Municipalities welcomes the intergroup initiative in the North Rhine-Westphalian state parliament to set up a community examination institute. "The current community examination in North Rhine-Westphalia needs a quality improvement. The community examination, which was previously based on legality aspects, no longer meets the modern requirements of effective budgetary control," explained President Albert Leifert MdL at the meeting of the NWStGB Presidium in D├╝sseldorf:

The cities and municipalities needed advisory support based on profitability criteria. The municipal examination offices, which are now part of the counties and district governments, could not do this. For this reason, the uniform national community examination, which has been tried and tested in Bavaria and Baden-W├╝rttemberg for decades, should also be introduced in North Rhine-Westphalia.
 
According to Leifert, it is important that the community examination institute to be set up is not a state authority, but a locally controlled, independent body under public law. This is the only way to ensure that the examination and advice correspond to the interests and needs of the municipalities. Leifert: "Community examination is not an end in itself. It must be supported by an efficient institution and must lead to results that are of real practical use for the cities and communities." This concern must be at the center of all reform considerations.