1. Initial situation
The company
visitBerlin is funded as a public-private partnership by the Berlin Senate. In 2023, around EUR 17 million is currently being funded in 6 projects. A large part of the total budget of around EUR 26 million is generated by the company itself and reinvested in marketing for the German capital.
visitBerlin is currently working on the classification of all positions based on the TV-L. The transfer to a classification system based on TV-L is to take place by 2027.
In 2024, visitBerlin will change the topics of marketing and management of Berlin's destination and brand as well as the data hub and visitor flows from pure project funding to institutional funding (IF). The funding concept has not yet been finalized at the time of the call for proposals, but it will be a share or shortfall financing. The grant will be earmarked.
Additional project funding (PF) in addition to the IF may still be possible. At this point in time, the project "District Tourism Management and Marketing" is planned.
In addition to the funded visitBerlin area, there will continue to be a commercial area, hereinafter referred to as Product & Sales. In this area, the company generates its own funds for reinvestment.
In addition, there is the subsidiary, Stadt und Land Reisen GmbH (SuL), which was founded in 2013. visitBerlin is the sole shareholder.
The object of the SuL is the promotion of tourism to Berlin by offering travel services as an organizer as well as the provision of service and commercial transactions in connection with the organization of travel services. There is an agency contract for the performance of the activity.
Geschäftsumfang
visitBerlin SuL
Revenues (2022) EUR 6,455 thousand EUR 6,032 thousand
Mitarbeiteranzahl (2022) 198 -
Incoming invoices approx. 4,700 per year approx. 1,000 per year
Outgoing invoices approx. 142,000 per year approx. 10,000 per year
Credits approx. 3,700 per year approx. 4,000 per year
Tourist information offices approx. 300,000 per year -
visitBerlin's revenues include EUR 1,732 thousand from the sale of tourist tickets (Berlin WelcomeCard, Berlin CityTourCard).
In addition to revenues, visitBerlin is financed by grants from its shareholders (2022: EUR 18,726 thousand, of which EUR 17,790 thousand from the State of Berlin).
SuL's revenues include EUR 1,191 thousand in margin revenues from the package travel business.
The financial accounting data is processed with the ERP system Microsoft Dynamics NAV 2018. For business transactions such as hotel reservations, modular ticket bookings (exhibition, museums, etc.) and package travel offers, the TOMAS reservation system is upstream and connected to Navision via an interface.
For further information, please refer to our annual financial statements, the annual report and our homepage (about.visitBerlin.de).
2. Prüfungsumfang
For visitBerlin, the new tender for the services listed below is pending.
The tender covers the 2024 financial year with a three-time extension option for one year each.
We hereby ask you to make us an offer for the following service by 08.08.2023:
-Annual Financial Statements visitBerlin
-Audit according to § 53 HGrG
-References report
-Verwendungsnachweise
-Touristentickets
-IT procedures
-Annual Financial Statements Stadt und Land Reisen GmbH
-Prüfungsschwerpunkte
Annual Financial Statements visitBerlin
The audit of the annual financial statements of Berlin Tourismus & Kongress GmbH (parent company), including the accounting and the management report in accordance with Section 317 of the German Commercial Code (HGB), taking into account the auditing standards of the IDW
Testing according to § 53 HgRG
Audits in accordance with the provisions of § 53 of the Act on the Principles of the Budget Law of the Federal Government and the Länder for Berlin Tourismus & Kongress GmbH
Remuneration report
Report on the remuneration of the managing director (1 person), the executives (2 persons) and the members of the supervisory board of Berlin Tourismus & Kongress GmbH (no remuneration)
Verwendungsnachweise
With regard to the proof of use, the provisions of Section 7 ANBest-I apply. The numerical proof of use is prepared on the basis of the company's annual financial statements in conjunction with a reconciliation of income and expenditure for IF, PF and product & sales of visitBerlin. The use of funds for additional project funding must be presented separately.
The basis for the examination is the grant notification of the respective year from the Senate Department for Economic Affairs, Energy and Public Enterprises. The audit is carried out within the framework of investigative actions on the use of funds on the basis of a report on the use of funds prepared by Berlin Tourismus & Kongress GmbH in German, which includes the following audit modules:
- Technical report on proof of use (No. 7.2 ANBest-I, as well as No. 6.2.1 ANBestP)
o Explanation of the necessity and appropriateness of the work performed
- Numerical proof (No. 7.3 ANBest-I, as well as No. 6.2.2 ANBest-P)
o Annual Financial Statements: Presentation of the individual areas IF, PF and Product & Sales
o Reconciliation of income and expenditure
o Announcement of the individual project subsidies in the financial year
- Confirmation according to No. 7.4 ANBest-I, as well as No. 6.2.2 ANBest-P
o The necessity of expenditure
o That it is used sparingly and economically
o That information is consistent with books and receipts
- Confirmation of compliance with the prohibition of better treatment (No. 1.3 and 1.4 ANBest-I) for the entire company, mandatory from the introduction of a classification system.
- Compliance with the Ordinance on the Consideration of the Active Promotion of Women's Employment and the Compatibility of Work and Family Life in the Granting of Voluntary Benefits from State Funds (Benefits Granting Ordinance-LGV)
- Examination and confirmation of the self-disclosure that there are no advantages in favour of other companies that are incompatible with EU state aid law through activities in the field of marketing and management of the destination and brand of Berlin and other areas
- Confirmation that expenses for necessary business trips will only be paid in accordance with the provisions of the Federal Travel Expenses Act (BRKG) in conjunction with Section 77 (4) of the Berlin State Civil Service Act
- Confirmation that there are appropriate indications of funding from the State of Berlin
- Confirmation of compliance with the minimum wage in accordance with the current state and federal regulations
- Confirmation that expenditure will only be made for tasks under the IF and PF and that the (currently three) separate areas will be maintained
- Confirmation that, in accordance with the conditions in the decision, visitBerlin has complied with the obligation to have no knowledge of financing for an identical situation within the funded activity in the case of awards and cooperation agreements with third parties
Touristentickets
Examination of the total sales figures of the products Berlin WelcomeCard and Berlin CityTourCard determined by Berlin Tourismus & Kongress GmbH (testing of the billed quantities with the inventory stock)
IT procedure
Verification of the correctness of the relevant, invoice-related IT procedures as a basis for the issuance of the auditor's report in compliance with IDW PS 330, whereby the results of the IT audit are to be presented in an annex to the report (optional service)
Annual Financial Statements Stadt und Land Reisen GmbH
The audit of the annual financial statements of Stadt & Land Reisen GmbH (subsidiary) including the accounting in accordance with the auditing standards of the IDW
Prüfungsschwerpunkte
For each audit of the annual financial statements, the client is entitled to name a maximum of one additional audit focus. This is coordinated in prior consultation with the Senate Department for Economic Affairs, Energy and Public Enterprises and the Court of Auditors and communicated to the auditor. This point must be included in the price for the annual financial statements of Berlin Tourismus & Kongress GmbH.
An audit report in German on the use of funds must be prepared on the basis of the report on the use of funds prepared by the client. In addition to an assessment of the completeness and appropriateness of the report on the use of funds, a random review of all facts must be carried out.
The reporting period is the calendar year.
Time frame
- Preliminary discussion of the annual financial statements with our tax consultancy office and the Senate Department for Economic Affairs, Energy and Public Enterprises must take place approx. two weeks before the preliminary examination.
- A preliminary examination, including process recordings, must take place in the months of October/November (for the first time October/November 2024).
- The examination according to § 53 HGrG must be carried out as part of the preliminary examination.
- We will be ready to check for the main test from the end of February. The test (with the exception of the test for proof of use), including the audited test reports, must be completed by 30.03 of the following year.
- The audited test reports of the proof of use of the grants in German must be available by 31.05. of the following year.
- The audited test report of the determined total sales figures of the tourist tickets in German language