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,

• the inventories and assets
• the administration for correctness, appropriateness, and economy
• payment orders for technical invoices before they are forwarded to the cash office, to ensure that the individual amounts are factually and mathematically correct and duly justified and documented
• cash, book, and operational audits, insofar as the city has reserved the right to conduct such audits in the case of a participation, the granting of a loan, the provision of collateral, or otherwise
• special audits of municipal enterprises (municipal data center, Mainz building management, and waste disposal company) or institutions affiliated with the city (e.g., adult education center, Layenhof special-purpose association, Rheinhessen-Nahe planning association, and Gutenberg Society).