Auditor - Audits of annual financial statements - for the Association of Statutory Health Insurance Physicians of North Rhine
In accordance with § 77 (1a) SGB IV, KV Nordrhein prepares an annual financial statement for each financial year, which is to be audited by an expert auditor in accordance with the provisions of the Articles of Association. The annual financial statements must be audited and certified by an auditor or a sworn accountant. The subject of this service is the audit of the correctness of the annual financial statements with the components of the balance sheet and the income statement for the financial years 2023, 2024 and 2025 and, optionally, for the financial year 2026.
The auditor must prepare a written report with a corresponding audit opinion in accordance with the applicable standards of the IDW or the ISA.
The audit report should comply with the usual professional standard, but should contain at least the following points:
- Prüfungsauftrag
- Subject, type and scope of the audit
- Accounting findings and explanations
- Correctness of accounting
- Overall statement of the annual financial statements
- Analysis of the net assets, financial position and results of operations
- Financial situation, balance sheet structure and comparison
- Financial and liquidity position
- Results of operations, cost and income development
- Key figures on profitability
-Budget
- Findings from extensions of the audit mandate pursuant to Section 69 (2) SGB IV
- Summary note on operational management and reproduction of the auditor's report
- Annexes to the report:
- Balance sheet as of December 31
- Appendix to the balance sheet as of December 31
- Income statement for the period from 1 January to 31 December
- Breakdowns and explanations of the various items in the balance sheet as at 31 December and in the income statement for the period from 1 January to 31 December
- Legal, economic and organizational basics:
- Seat and task
-Organ
- Honorarabrechnung
- Contracts with social service providers
- Audit agreement and fee distribution agreement
- Gesamthonorarabrechnung
-Bank account
- Medical Relief Organisation (ÄHW)
- Overview of the development of fixed asset securities
- Examination of the regularity of the management and the economic circumstances according to § 53 HGrG
During the audit, the audit guidelines of the competent supervisory authority as well as the corresponding applications of §§ 317, 320, 321 and 322 of the German Commercial Code (HGB) must be observed.
Subsequently, the auditor should be available to the committees (Budget Committee and Assembly of Representatives) for further questions or additional explanations. This also includes presenting the annual financial statements to the Budget Committee and the Assembly of Representatives.
Optional service components are the preparation and audit of the annual financial statements and management reports of the investment companies from 2023 onwards in accordance with the provisions of Book III of the Commercial Code for large corporations. Furthermore, the regularity of the management of the portfolio companies must also be checked as part of the audit of the financial statements.
Details on the provision of services and the award procedure can be found in the tender documents.