With a European tender, candidates invite to submit a tender for the audit and certification of the annual statement and annual report including the audit report for Education Group North (OGN) and the associated foundations. The purpose of this procedure is to conclude an agreement with the tenderer with the best price-quality ratio (BPKV). All this in accordance with the requirements and conditions that are further specified in these specifications.

The assignment for this tender comprises the following items and is priced in price wish 1: control and certification of the annual accounts and management report including audit reports. This concerns two separate annual accounts from Dollard College and rsg de Borgen and the 2 single and 2 consolidated annual accounts from Onderwijsgroep Noord and Terra (see also chapter 3.5).

- The audit of the annual accounts includes an interim audit and the year-end audit,

- Checking the management reports, in the sense that their content is compatible with the content of the annual accounts (see also chapter 3.5),

- After the audit, the auditor reports all findings via the Auditor's Declarations following the fidelity of the financial statements and management report, which must be available for management and the Supervisory Board on 1 May of the following year,

- The management letters following the interim checks must be established no later than 1 October of the year to be assessed.

- Checking and certification of funding data (see also chapter 3.6); (Assurance report),

- The verification of the funding data includes a check on the counting data of 1 October and 1 February of a school year.

- Control and certification of the target subsidies (see also chapter 3.7),

- Control and certification of the incidental project settlements and subsidies (see also chapter 3.7),

- A number of subsidy providers require an auditor's report with regard to specific subsidies obtained. The size and number of these projects varies annually,

- Control of education not funded by OCW (see also chapter 3.7),

- Natural advisory function (see also chapter 3.8),

- Education group Noord expects a proactive attitude from an accountant who gives substance to his natural advisory function (see also chapter 3.8). We think of:

- active signaling role in the event of a change in legislation and regulations with regard to the annual accounts and / or annual report,

- active signaling role in grant possibilities,

- advice on (re) organization of processes.