The contract will be awarded for a fixed price of EUR 246 000, including VAT at the applicable rate and all incidental costs. The comparative audit accounts for EUR 205 000, payment in five installments, and the general report (final accounts) for EUR 41 000.

The 223. Comparative Examination "Regional Associations" is governed by the Law on the Supervision of Municipalities in Hesse (ÜPKKG) of 22 December 1993 (GVBl. I p. 708).

The contractor will investigate and comparatively assess the performance of tasks according to the standards of legality, adequacy and efficiency.

Based on the knowledge gained from the documents of the corporations, he has to present facts, to make analyzes and to derive assessments. In particular, it examines the legal basis, the scope of tasks (including voluntary benefits), the intensity and regularity of task fulfillment, as well as the possibilities for increasing effectiveness and efficiency, paying particular attention to demographic change (management, personnel, organization, committees).

The contractor will examine the assets, financial and earnings position of the entities for each year of the audit period, carry out an analysis of the budgetary structures, make budgetary stability assessments, check the formal treatment of the financial statements, investigate risk prevention to prevent fraud and conduct follow-up. Details can be found in the leaflet.

The audit findings are to be used to derive recommendations and to present potential for improving results.

Further examination contents are given in the examination manual.

Subject of the examination: "Regionalverband Frankfurt Rhein Main" and the "Zweckverband Raum Kassel"

Examination period is the period from 1.1.2015 to the beginning of the examination.