The general characteristics of the service, the nature and extent of the services are:
a) The certification of the Enpam Foundation balance sheets for the financial years 2019, 2020 and 2021 pursuant to art. 2, paragraph 3 of Legislative Decree 509/94;
b) the voluntary review of the financial statements of the subsidiary Enpam Real Estate Srl with a single shareholder for the years 2019, 2020 and 2021;
c) The limited review of the Enpam Foundation's financial statements for the years 2019, 2020 and 2021.
The activities reported in the previous points must be carried out at least with a double intervention, the first by the end of the year subject to revision, the second on the occasion of the preparation of the financial statements / company.
The duration of the contract is 36 (thirty-six) months, starting from the date of signing the contract. The amount based on the tender is EUR 457,000.00 plus legal charges and safety charges for interference risks.
The Foundation reserves the right to renew the contract from year to year, under the same conditions, for a maximum duration of 24 (twenty-four) months, for a maximum amount of EUR 305 000.00 (three hundred and five thousand), plus charges of law; ENPAM will exercise this faculty by communicating it to the contractor by certified electronic mail (PEC) at least 60 days before the expiry of the original contract (subsequently, at least 60 days before each additional annual expiry).
The general characteristics of the service, the nature and extent of the services are:
a) The certification of the Enpam Foundation balance sheets for the financial years 2019, 2020 and 2021 pursuant to art. 2, paragraph 3 of Legislative Decree 509/94;
b) the voluntary review of the financial statements of the subsidiary Enpam Real Estate Srl with a single shareholder for the years 2019, 2020 and 2021;
c) The limited review of the Enpam Foundation's financial statements for the years 2019, 2020 and 2021.
The activities reported in the previous points must be carried out at least with a double intervention, the first by the end of the year subject to revision, the second on the occasion of the preparation of the financial statements / company.
In any case, the times and methods of the Service will be agreed with the Management, taking into account the needs and deadlines for the approval of the budget by the designated Bodies.
Except in exceptional cases that have been adequately dealt with, the issue of the audit report must take place within 15 days from the date set for the approval of the financial statements by the competent body.
The service includes all the activities necessary to perform the audit of the Foundation's financial statements and its subsidiary Enpam Real Estate Srl, as well as all the activities necessary for carrying out the auditing of the Foundation's social report. The methods of execution of the service are detailed in the Technical Specifications.