The order will be placed at a fixed price of EUR 420,000 including statutory value added tax at the applicable rate.

and all ancillary costs. EUR 350,000 is allocated to the comparative examination, payment in five instalments and the general report

(Final invoice) 70,000 EUR.

The 247th Comparative Audit "Budget Structure 2024: Cities and Municipalities II" is governed by the Act Regulating the Supra-Local Audit of Municipal Audits.

Corporations in Hesse (ÜPKKG) of 22 December 1993 (GVBl. I p. 708).

The contractor will examine the assets, financial position and results of operations of the municipalities for each year of the audit period and make findings

on budgetary stability. For the financial years 2020, 2021 and 2022, the effects of the coronavirus pandemic must be taken into account. Building

on the basis of the findings on the budgetary situation for each year, the budgetary situation during the period under review as a whole must be classified. The contractor shall:

identify the causes of the budgetary situation and develop proposals for the methods and consolidation measures to achieve a balanced economy.

budget can be achieved or can continue to be secured. Recommendations shall be derived from the audit findings and, as far as possible,

to present potential earnings improvements. The contractor shall ensure the formal treatment of the annual financial statements and, if applicable, the financial statements. of the consolidated financial statements

check, examine risk prevention to avoid fraudulent actions and carry out the inspection.

The audit examines the calculation of fees in individual fee households. Derived from this, requirements for proper

Calculate fees in accordance with the Act on Municipal Taxes (CISA).

In addition, the review will include a selection of the international sustainability and development goals of the international 2030 Agenda (SDGs) for

Budgetary control and implementation.

In addition to the budget analysis, the contractor examines and analyzes the implementation of profitability calculations (§ 12 GemHVO), which

applied methods of investment calculation and the mapping of the consequential costs of investment measures in the budget. Furthermore, in

In this audit, the municipal subsidies and the receivables management of the municipalities are examined.

The contractor also examines and analyzes the status of the implementation of digitization and the Online Access Act as well as the status of the

Revision of sales tax according to § 2b UStG.

As far as possible, concrete recommendations for action for the corporations must be derived.

The audit is based on previous budgetary structure audits. Details and further examination contents can be found in the

Examination manual as well as the leaflet.

Subject of the audit: 16 cities/municipalities to be examined comparatively. These shall be negotiated from the following 18

Cities/Municipalities selected: Brachttal, Echzell, Flieden, Grävenwiesbach, Grebenstein, Großenlüder, Großkrotzenburg, Mainhausen, Modautal,

Naumburg, Neuberg, Rabenau, Schlangenbad, Sinntal, Waldems, Walluf, Weilrod, Zwingenberg.

The examination period is from 1.1.2019 to 31.12.2023