In accordance with paragraph 1, the Audit Office examines in particular

• the annual financial statements with appendices of the state capital Mainz
• the consolidated financial statements with notes of the State Capital Mainz Group
• the financial accounting procedures for preparing the audit of the annual financial statements
• whether budgetary management has been conducted in accordance with regulations
• the ongoing monitoring of payment processing by the municipality and its own operations, including special funds, as well as the performance of regular and unannounced cash audits
• whether the automated data processing programs used in the financial accounting of the municipality and its special funds were tested before their application

In accordance with paragraph 2, the Lord Mayor of the City of Mainz has also instructed the Audit Office to do this,

• inventories and assets
• the administration for compliance, appropriateness, and cost-effectiveness
• payment orders for technical invoices prior to their submission to the cashier’s office, to ensure that the individual amounts are factually and mathematically correct and are properly justified and documented
• cash, accounting, and operational audits, to the extent that the City has reserved the right to conduct such audits in connection with an equity investment, the granting of a loan, the provision of collateral, or for other reasons
• Special audits of municipally owned enterprises (Municipal Data Center, Mainz Building Management, and Waste Management) or city-affiliated institutions (e.g., Adult Education Center, Layenhof Special-Purpose Association, Rheinhessen-Nahe Planning Association, and Gutenberg Society).