The contract is awarded at a fixed price of EUR 420,000 including VAT at the applicable rate and all ancillary costs. The comparative audit accounted for EUR 350 000, payment in 5 installments and the overall report (final invoice) EUR 70 000.
The 230th comparative examination "Household structure 2021: Small municipalities" is based on the law regulating the regional examination of municipal bodies in Hesse (ÜPKKG) of December 22, 1993 (GVBl. I p. 708).
The contractor will examine the financial position, results of operations and financial position of the corporate bodies for each year of the audit period and make determinations on budget stability. The effects of the corona pandemic must be taken into account separately for the 2020 financial year. Based on the findings on the budgetary situation in the individual years, the overall budgetary situation in the examination period can be classified. The contractor will determine the causes of the budgetary situation and develop proposals with which consolidation measures can be used to achieve or continue to secure a balanced budget. Recommendations are to be derived from the audit findings and, if possible, the potential for improving results is to be presented.
The contractor will check the formal treatment of the annual financial statements and - insofar as the corporation is obliged - the overall financial statements, examine the risk prevention to avoid wrongdoing and carry out the review according to number 10 of the contract (see attachment).
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.
Details can be found in the information sheet according to section 16 of the contract (see attachment).
In addition to the budget analysis, the contractor examines how the corporations face the challenges of a crisis situation. The contractor also analyzes how the readiness of the volunteer fire brigade is guaranteed, despite the high proportion of commuters and demographic change. As far as possible, concrete recommendations for action for the corporations are to be derived.
Further examination content can be found in the examination manual.
The examination is based on previous "household structure examinations".
Subject of the examination: 18 municipalities to be compared. These are selected by negotiation from the following 20 municipalities: Allendorf (Eder), Amöneburg, Berkatal, Beselich, Brombachtal, Espenau, Guxhagen, Helsa, Hohenroda, Kalbach, Leun, Liebenau, Lorch am Rhein, Meißner, Mittenaar, Neu-Eichenberg, Ranstadt , Sinn, Söhrewald, Waldsolms.
The examination period is from January 1st, 2016 until the beginning of the examination.