The present work discusses the scope and prerequisites of the reporting obligation of authorities and public agencies in cases of suspected criminal offenses within their legal jurisdiction according to the Code of Criminal Procedure. The focus is particularly on the application of the reporting obligation in local government. Furthermore, it examines potential criminal liability under the Criminal Code (abuse of office) if the individuals required to report fail to fulfill their obligation by neglecting to report a suspected criminal offense to the criminal police or the public prosecutor's office. The study highlights, among other things, that the reporting obligation requires a rather restrictive interpretation; it applies exclusively within the specific sovereign jurisdiction of the respective authority or public agency. Conversely, if a reporting obligation is established, the obligated entity can be held guilty of neglecting to report the abuse of office.