• Aachen is well positioned in many examination topics
• The budgetary situation continues to require consistent consolidation and sustainable financial planning
• Role model for climate protection efforts in building management

The city of Aachen has been examined in recent months as part of the supra-local audit by the North Rhine-Westphalia Municipal Audit Office (gpaNRW). The key findings and recommendations for action have now been presented by project manager Frank Breidenbach and the auditors Corinna Bauerfeld and Stefan Görgen. Simone Kaspar, Deputy President of the gpaNRW, also took part in the presentation to the main committee and presented the results of the audit together with the project team.

"It is pleasing that the City of Aachen is already well positioned in many audited areas and has been able to achieve balanced annual financial statements in recent years and thus maintain its solid equity base. However, the coming years with their uncontrollable developments will also pose new challenges for the City of Aachen's budgets," says Simone Kaspar. According to the current budget plan, the equalization reserve could already be completely exhausted by 2025 - meaning that the City of Aachen would no longer have a risk buffer for the future. This makes it all the more important for the City of Aachen to intensify its own consolidation efforts in order to be able to balance the budget again in the medium term, explains project manager Frank Breidenbach.

Rising liabilities restrict scope for action

On a positive note, the City of Aachen has been able to halt the loss of substance of its assets in recent years through extensive investments. However, this has also led to an increase in investment loans. Fortunately, the City of Aachen was able to reduce its liquidity loans in the period under review, according to Frank Breidenbach. "In the coming years, however, the City of Aachen will probably no longer be able to finance its administrative activities from its own resources. Aachen will therefore have to prepare for higher liabilities, both to finance investments and for ongoing business. Rising interest rates will further restrict budgetary leeway," continues the project manager. On the positive side, however, the city is practising good budget management and is committed to sustainability goals.

Role model for climate protection efforts in building management

This can also be seen in the city's building management, says Breidenbach. Here, the city of Aachen is fulfilling its role model function in connection with climate protection efforts to a very special degree. The city of Aachen has already determined which measures are required in the city's building stock in order to achieve the agreed goal of Aachen's greenhouse gas neutrality by 2030. Unlike many independent cities, Aachen has also already assessed the financial requirements of these measures. "However, as the achievement of the target is largely dependent on external developments as well as budgetary possibilities, the achievability of GHG neutrality for the year 2030 remains uncertain at present," emphasizes Frank Breidenbach.

Already well positioned for crises

The many crises of recent years have also posed major challenges for independent cities. It is therefore all the more pleasing that the city of Aachen has used this experience to develop a well-designed crisis management system. "However, further development is necessary despite the good starting position. For example, some of the coping strategies still need to be finalized and a training and exercise concept needs to be developed," recommends auditor Corinna Bauerfeld. The involvement of the health department of the Aachen city region must also be ensured if necessary.

Positive development in youth welfare

There have been positive developments in the area of child-raising assistance in Aachen. The number of cases has been significantly reduced in recent years - particularly in the more expensive inpatient cases. However, Aachen still has to cope with rising expenditure, albeit not to the same extent as many other independent cities. "It is regrettable that there are very few foster families in Aachen who can provide full-time care for children and young people in a family setting," explains auditor Stefan Görgen and goes on to explain that more expensive inpatient placements are then used and higher expenses have to be accepted. However, the youth welfare office has good control tools, defined processes and cost reimbursements are also consistently claimed.

Digitization remains an important task

The comparatively low level of digitalization in the city of Aachen shows that there is still room for optimization. However, the strategic and organizational foundations for proper and secure IT operations and thus digitalization are already well developed. The task for the future is therefore to continue to drive digitalization forward. Frank Breidenbach explains: "This can be supported, for example, by the expansion of electronic files and the introduction of the document management system, which has already begun." The consistent digitalization of administrative processes, such as the building application process, can also create further steps towards customer-friendly administration, as well as achieving efficiency gains.

Digitalization can also help to reduce inner-city traffic. By offering flexible and mobile working, the city of Aachen also enables its employees to avoid using their private vehicle to get to work. "The city of Aachen is already well on the way to sustainable mobility, but it can also strengthen its attractiveness as an employer as a result," explains project manager Frank Breidenbach.

Mayor Sibylle Keupen concludes on the results of the gpaNRW: "The audit report underlines our responsible budget management, which creates the framework to make Aachen fit for the future. I am particularly pleased about the positive assessment of our climate protection efforts, with which we as a city are setting an important example."

Information on the gpaNRW and its regular audit

The gpaNRW audited the city of Aachen as part of the regular audit of all independent cities in the following fields of action:

• Finances
• Mobility management
• Information technology
• Building management/ climate protection
• Official burials
• Municipal crisis management
• Help with education
• Building supervision

All of gpaNRW's findings and recommendations on the thematic areas of action are summarized in the audit report for the City of Aachen.

The gpaNRW is part of the state's supervision of local authorities and was founded in 2003. It has its headquarters in Herne. By law and municipal regulations, it is responsible for the supra-local auditing of all 396 municipalities, the 30 districts, the Aachen city region, the two regional associations and the Ruhr Regional Association (RVR). The President of gpaNRW has been former Mayor Michael Esken since September 15, 2023.

The detailed audit reports with all areas of action and recommendations are published by gpaNRW at www.gpa.nrw.de.