Municipal auditing is one of the tasks of a municipality's council.
It is initially the responsibility of the Audit Committee, which entrusts the Audit Office (RPA for short) with the democratic control of the municipal administration.
The auditors of the RPA are appointed by the council and can only be dismissed by the council. By law, the RPA is directly subordinate to and responsible to the Council and can therefore act largely independently within the administration.

The RPA essentially has the following tasks, which result from the audit regulations, among other things:

• Audit of the annual and consolidated financial statements
• Ongoing audit of cash transactions
• Auditing administrative activities for legality and efficiency
• Prevention of corruption
• Advising the administration on organizational, factual, legal and efficiency issues as well as on matters of principle and difficult individual cases
• Software audit for the automation of the municipality's financial accounting and its special assets
• Audit of municipal companies
• Audit of special assets
• Audit of construction work and accounts
• Audit of deliveries, services and performances