The Inspection and Auditing sub-department is directly responsible to the District Administrator, but is independent in its work and not bound by directives in the performance of its duties.
The sub-department's duties principally include all local and supra-local inspection.
The focus of local inspection is the financial management of the county of Ludwigsburg, but also under the sub-department's remit are the inspection of associated companies and auditing of companies and institutions that have their own legal personality which have been transferred by resolution. The tasks include in particular:
- Audit of annual financial statements and the consolidated financial statements of the county of Ludwigsburg
- Cash audit
- Activity audit at the associated companies of the county
- Internal audit at the waste recycling corporation of the county of Ludwigsburg mbH (AVL)
- Waste management company
- Audits for the supervisory boards of Clinics Ludwigsburg-Bietigheim gGmbH, the Orthodpaedic Clinic Markgröningen gGmbH and the REgional Clinics Holding RKH GmbH
- Corruption prevention in the county administration
Supra-local inspection comprises the auditing of budget, cash and accounting management, economic management and accounting as well as asset management of municipalities with up to 4,000 inhabitants as well as their special and trust assets.
In addition to its inspection responsibilities, the sub-department of Inspection and Auditing also advises and supports the various offices of the county administration.
A final report is drawn up for each financial year, reporting on the results of the audits and on the advisory activities carried out.