The contract will be awarded for a fixed price of EUR 480 000, including VAT at the applicable rate and all ancillary costs. The comparative audit accounts for EUR 400 000, payment in five installments and the overall report (final invoice) EUR 80 000.

The 226th Comparative Examination "Real Estate Management" is governed by the Act on the Regulation of Local Surveillance of Local Authorities in Hesse (ÜPKKG) of 22 December 1993 (GVBl. I p. 708).

In the field of real estate management, the contractor will investigate and compare the expenses of the respective corporation for the repair and management of their buildings and properties according to the standards of legality, suitability and cost-effectiveness.

The contractor examines the distribution of tasks, economic development, organizational structures and processes, strategic and operational property management and the organization of janitorial and cleaning services. In addition, a statement must be made as to how the building and property management is integrated into a central management control. The key figures and the controlling defined by the corporations must be presented and evaluated. The contractor will determine what follow-up costs will be incurred by the entities to be audited and how these will be taken into account in a cost-effectiveness analysis.

The audit findings are to be used to derive recommendations and to present potential for improving results.

The contractor will make findings on budgetary stability, examine the formal treatment of the annual accounts and annual accounts, examine the risk prevention measures of the entities in order to prevent fraud and carry out the verification under paragraph 10 of the contract. Details can be found in the fact sheet in accordance with point 15 of the contract.

Subject of the audit: 16 cities / municipalities to be compared. These are selected by negotiation from the following 19 cities / municipalities: Alsbach-Hähnlein, Biebergemünd, Bürstadt, Fritzlar, Fürth / Odenwald, Geisenheim, Hünstetten, Huttenberg, Linsengericht, Mörlenbach, Mücke, Münster, Niddatal, Niestetal, Runkel, Schlitz, Wächtersbach, Wald-Michelbach, Wettenberg.

Examination period is the period from 1.1.2015 to the beginning of the examination.