The contract is awarded at a fixed price of EUR 630 000, including statutory VAT, at the applicable rate and all ancillary costs. The comparative examination amounts to EUR 525 000, payment in 5 instalments and the general report (final invoice) of EUR 105 000.
The 233rd comparative audit “Budgetary Structural Audit 2022: Special Status Cities” is governed by the Act of 22 December 1993 (GVbL) of 22 December 1993 (GVbL). I P. 708).
The contractor will examine the financial position and results of operations of the entities for each year of the audit period and will make findings on budgetary stability. On the basis of the findings on the budgetary situation for each year, the overall budgetary situation over the audit period is to be classified. The contractor will identify the causes of the budgetary situation and develop proposals on the methods and consolidation measures to achieve or continue to secure a balanced budget. Recommendations shall be derived from the audit findings and, where possible, presented potential for improvement of earnings. The contractor will examine the formal treatment of financial statements and general accounts, examine risk prevention to avoid disperse acts and review previous audits.
The contractor will also examine the calculation of fees in individual fee budgets. Deriving from this, requirements for proper fee calculation in accordance with the Local Tax Act (KAG) are to be defined.
Further focal points of the audit are:
— school management tasks (in particular the digitisation of schools),
— municipal housing,
— carrying out selected compulsory tasks and voluntary benefits,
— the impact of the corona crisis on the budgetary economy and pandemic management of the administration,
Further examination content can be found in the examination manual.
The examination is based on previous "household structure examinations".
Subject of investigation: 6 special status cities to be examined comparatively. Bad Homburg v. d. H., Fulda, Giessen, Marburg, Rüsselsheim, Wetzlar.
The audit period is from 1 January 2017 to 31 December 2021.