Budget Audit in Gelsenkirchen: Transparent Use of Funds and Opportunities for Improvement

Budget Audit in Gelsenkirchen: Transparent Use of Funds and Opportunities for Improvement

The financial administration in Gelsenkirchen was in the spotlight of the audit in March 2026. The Audit Committee submitted several reports on the use of funds in various municipal areas. The audits revealed both successes and deficits in accounting, compliance with deadlines, and digital implementation.

Grants for the Housing Advisory Agency: Purpose-Appropriate Use

In the fiscal year 2024, the Housing Advisory Agency in Gelsenkirchen received grants amounting to €51,250 from the long-term care insurance equalization fund and the city. The funds were intended for personnel costs, office space, electricity, and telecommunications. The audit of the usage documentation showed that the funds were generally used in a purpose-appropriate manner.

However, there were additional expenses of €770.26, which did not result in a reimbursement claim. Additionally, two entries were incorrectly booked to the wrong accounts. These errors were already identified in 2023 and still need to be corrected. The audit recommends that the assignment of funds be handled more precisely in the future to avoid repetition.

Voluntary Subsidies: Deadline Issues and Digital Development

The audit of voluntary subsidies for the years 2019 to 2023 showed that the disbursements corresponded to the approval decisions. However, in 15 out of 99 cases, deadlines for submitting usage documentation were not met. This led to delays in the full disbursement of subsidies exceeding €1,250, which violated municipal funding guidelines.

The audit recommends a comprehensive revision of the funding guidelines, particularly regarding amount thresholds, deadline regulations, and digital record-keeping. The digitization of the subsidy process was initiated in 2022 and should be continued to increase traceability and transparency.

Handling of Non-Recorded Revenues: Standardization Required

Another focus was the audit of non-properly recorded revenues in the 2025 budget. A total of 559 unclarified deposits amounting to €126,457.95 were identified. Many of these amounts could be correctly recorded after consultation and subsequent entries. Nevertheless, uncertainties remained regarding the formalization of transfer resolutions, especially in some cases where the required signatures were missing.

The audit calls for a standardized procedure in the processing of such revenues, particularly for small amounts. Automated processes such as minor balance settlement and digital archiving should help reduce administrative burden and increase transparency.

Conclusion: On the Path to Greater Transparency and Efficiency

The budget audit in Gelsenkirchen shows that the city generally handles grants and subsidies responsibly. At the same time, the audit highlights potential for improvement in accounting, deadline compliance, and digital process design. The recommendations from the Audit Committee provide a clear action outlook for the coming years. With a revised funding guideline, improved digital record-keeping, and stronger standardization of procedures, Gelsenkirchen can advance on the path to an even more transparent and efficient financial administration.