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The Bayerische Kommunale Prüfungsverband (BKPV) is an independent, public-law corporation of municipal self-government based in Munich, which operates exclusively for its members—municipalities, districts, regions and municipal associations in Bavaria. As the "Court of Auditors of the Municipalities," the BKPV takes over the supra-local accounting and cash audit as well as annual financial statement audits of municipal businesses, in a cycle of three to four years or generally annually. In addition, it promotes economical and efficient budgeting through well-founded advice, expert opinions and special audits on request[1][4].
In addition to the comprehensive financial control of municipal administrations, the BKPV's range of services also includes competent support in tax matters by means of so-called limited assistance, calculations of utility charges (e.g. water, electricity), the preparation of organizational and economic reports, cost comparisons of various operating forms, as well as evaluations and statements on corporate law issues of municipal companies. In addition, the association advises on contractual matters, carries out job evaluations and checks the appropriateness of loss reimbursements of private operators for municipal facilities[4].
The main mission of the BKPV is to ensure the proper, legally compliant and economical use of public funds by its members. The association is committed to independence and exclusively legal control in order to guarantee transparency and sustainable financial management at the municipal level in Bavaria[1][4].
Sustainability aspects are indirectly reflected in the consultations and audits of municipal utilities and infrastructure projects, particularly in the area of water and energy supply as well as wastewater management, whereby economic efficiency and environmentally sound operating methods are promoted. This role contributes to the sustainable development of the regions, as resource-saving and cost-conscious management of municipal tasks is supported[3][4].
With around 200 employees, including around 140 in the field, the BKPV is characterized by professional competence and proximity to its members in order to guarantee tailor-made audits and advice. As a partner of the municipal umbrella organizations, it also co-represents the interests of the Bavarian municipalities at the EUROPEAN level[1].
Overall, the Bayerische Kommunale Prüfungsverband positions itself as an essential pillar of municipal control, advice and development and supports its members in using public funds responsibly, transparently and purposefully.
This description is based on the current information on the BKPV website and publicly available sources (as of 2025).
