The contract will be awarded at a fixed price of EUR 420,000 including statutory value added tax in the applicable amount and all ancillary costs. The comparative audit accounts for EUR 350,000, payment in five instalments and the overall report (final invoice) EUR 70,000.

The 242nd Comparative Examination "Budget Structure 2022: Cities and Municipalities" is based on the Act on the Regulation of the Supra-Local Audit of Municipal Corporations in Hesse (ÜPKKG) of 22 December 1993 (GVBl. I p. 708).

The contractor will make budgetary stability findings, examine the formal treatment of the financial statements and financial statements, examine the risk prevention of corporations in order to avoid fraudulent acts and review previous audits. Details can be found in the leaflet.

Further focal points of the audit are:

- Administrative digitization (incl. internal administrative work processes)

- Onlinezugangsgesetz (OZG)

- Implementation of the nature conservation compensation in the context of municipal urban land use planning

- Implementation of §2b UStG

In addition to the presentation of the state of implementation, recommendations must be developed and pronounced in the above-mentioned further examination priorities.

Further examination content can be found in the examination manual.

The audit is based on previous "budget structure audits".

Subject of the examination: 18 cities and municipalities to be examined comparatively. These are selected by negotiation from the following 20 cities and municipalities: Ahnatal, Bad König, Biebertal, Dautphetal, Edermünde, Egelsbach, Fuldabrück, Lahntal, Nauheim, Neukirchen/Knüllgebirge, Niddatal, Reichelsheim (Odenwald), Rodenbach, Schaafheim, Selters (Taunus), Weimar, Wöllstadt, Zwingenberg, Felsberg, Heidenrod.

The examination period is from 1 January 2018 to 31 December 2022.