Ringebu Municipality, hereafter called the contracting authority, invites tenderers to an open tender contest for the procurement of auditing services for Sør-Fron and Ringebu Municipalities.
The municipalities are not one legal unit and will enter into separate contracts when the tenderer has been chosen.
This documentation refers to the current local government law, but there will be a new Local Government Act and accompanying regulations that will apply after 1.1.2020.
Sør-Fron Municipality:
Annual accounts audits (municipal accounts) in accordance with the Regulations on Audits, chapters 1 and 2.
This includes inter-municipal collaboration schemes organised in accordance with the Local Government Act §28 c:
— Fron waterpark,
— Frya treatment facility,
— Mid-Gudbrandsdal agriculture office,
— Mid-Gudbrandsdal educational-psychological advice service,
— Mid-Gudbrandsdal refugee service.
The accounts for these collaboration schemes are integrated in the municipality's accounts as separate areas of responsibility. Special accounts are not prepared for these units and separate auditor comments are not to be given for them.
Other auditing assignments, including:
— attestation/audit of term assignments for VAT compensation (6 annually),
— other audit statements/special attestations,
— audit of resident/patient accounts,
— audit/attestation of lottery accounts,
— auditing the accounts for Sør-Fron Sokn,
— performance audits and company checks in accordance with orders from the supervisory board.
Ringebu Municipality:
Annual accounts audits (municipal accounts) in accordance with the Regulations on Audits, chapters 1 and 2.
This includes inter-municipal collaboration schemes organised in accordance with the Local Government Act §28 c:
— Mid-Gudbrandsdal Child Welfare Office,
— Mid-Gudbrandsdal Accounts and Tax Collection Office.
The accounts for these collaboration schemes are integrated in the municipality's accounts as separate areas of responsibility. Special accounts are not prepared for these units and separate auditor comments are not to be given for them.
Auditing inter-municipal collaboration schemes organised in accordance with the Local Government Act §27:
— Mid-Gudbrandsdal fire service,
— Mid-Gudbrandsdal sanitation company,
— Frya business park.
Separate special accounts are kept for these units and separate audit reports must be submitted.
Other auditing assignments, including:
— attestation/audit of term assignments for VAT compensation (6 annually),
— other audit statements/special attestations,
— audit of resident/patient accounts,
— audit/attestation of lottery accounts,
— auditing the accounts for the Church Council and Parish Council,
— auditing 6 legacies,
— performance audits and company checks in accordance with orders from the supervisory board.
Scope of the different companies:
Sør-Fron Municipality:
— number of inhabitants per 1.1.2019, 3127 Number of incoming invoices in 2018, 9301,
— number of outgoing invoices in 2018, 14 749,
— number of man-labour years in 2018, 278.
Ringebu Municipality:
— number of inhabitants per 1.1.2019, 4425,
— number of incoming invoices in 2018, 14 191,
— number of outgoing invoices in 2018, 27 482,
— number of man-labour years in 2018, 359,89.
MGR:
— number of incoming invoices in 2018, 1023,
— number of outgoing invoices in 2018, 5320,
— number of man-labour years in 2018, 13,8.
MGB:
— number of incoming invoices in 2018, 725,
— number of outgoing invoices in 2018, 366,
— number of man-labour years in 2018, 12.
Ringebu Parish:
— number of incoming invoices in 2018, 164,
— number of outgoing invoices in 2018, 105.
Church council:
— number of incoming invoices in 2018, 348,
— number of outgoing invoices in 2018, 175.
Sør-Fron Parish:
— number of incoming invoices in 2018, 297,
— number of outgoing invoices in 2018, 1.