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 examination is based on the law regulating the local examination of municipal bodies in Hesse (ÜPKKG).

The contractor will review the municipalities' financial position, results of operations and earnings for each year of the review period and make budgetary stability assessments. 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 as to which methods and consolidation measures can be used to achieve a balanced budget or continue to secure it. Recommendations are to be derived from the audit findings and, if possible, the potential for improving results is to be presented.

The contractor will examine the legality, appropriateness and regularity of the articles of association regarding contributions and fees. In particular, the requirements for a proper calculation according to the Local Tax Act (KAG) have to be defined.

The contractor will also review the formal treatment of the budgetary statutes / budgets and accounts, examine risk prevention to avoid wrongdoing, and review. Details can be found in the leaflet.

The voluntary task of "tourism" should be particularly focused in this budget structure check: In particular, it should be examined how the municipalities "market" from the point of view of tourism. Which concepts are practiced and what effect is achieved? What are the effects on the municipal budgetary situation and economy? The results of this analysis are to be presented in comparison.

The financial and economic effects of the corona pandemic must be addressed for the respective test areas.

Further examination contents result from the offer and the consolidated examination manual.

The check is based on the previous budget structure checks.

Subject of examination: 18 cities and municipalities to be compared. These are selected in the negotiation process from the following 20 cities and municipalities: Altenstadt, Bad Arolsen, Bad Sooden-Allendorf, Birstein, Breuberg, Eschenburg, Habichtswald, Hofbieber, Hofgeismar, Hünstetten, Lautertal (Odenwald), Munzenberg, Rosbach vd Höhe, Spangenberg, Steinau on the road, Trendelburg, Waldeck, Wehrheim, Weilmünster, Wetter (Hessen).

The examination period is from January 1, 2016 to December 31, 2020.