The municipality of Seekirchen am Wallersee
From September to November 2019, the ACA carried out an audit of the municipality of Seekirchen am Wallersee in Salzburg. The audit aimed at assessing the financial situation of the municipality, the medium-term financial planning as well as the cash and accounting system, the equity interests as well as the purchase and renovation of the Hofwirt restaurant. The audited period covered the years from 2015 through 2018.
The audit resulted from the ACA’s initiative to promote citizen engagement in the framework of its audit planning. The suggestion received by the ACA to review the purchase of the Hofwirt restaurant by the municipality was taken into consideration during the audit.
Central recommendations:
- Against the backdrop of the specific requirements for addressing the COVID-19 pandemic, the responsible stakeholders should ensure a sustainable budgetary management.
- The cash regulations issued in 2005 should be reviewed and updated.
- Bids for properties should be made after an expert opinion has been obtained with regard to their value and after their market value has been determined. This value should form the basis for bids.
- An internal regulation for purchases below EUR 100,000 should be developed; such a regulation would have to include an obligation to obtain comparative offers broken down by value limits.
- Prior to any renovation measures, a complete assessment of the building's condition should be carried out in order to avoid unexpectedly high cost increases in the course of the renovation.
- pdf Datei:
- 2,119.0 KB
- Umfang:
- 76 Seiten