The contract is awarded at a fixed price of EUR 735,000 including VAT at the applicable rate and all ancillary costs. The comparative test accounts for EUR 612 500, payment in 5 installments and the overall report (final invoice) EUR 122 500.
The 228th comparative examination "Budgetary Structure Examination 2021: Counties" is based on the law regulating the supra-local examination of municipal bodies in Hesse (ÜPKKG) of December 22, 1993 (GVBl. I p. 708).
The contractor will make determinations on budget stability, check the formal treatment of the annual financial statements, examine the risk prevention of the corporations in order to avoid bad acts and carry out the review according to paragraph 1.10. Details can be found in the leaflet.
The contractor has to check these entities according to the principles of legality, fairness and economy.
The contractor checks the balance sheets and annual accounts drawn up during the examination period for clarity, clarity and compliance with the principles of proper bookkeeping and inventory. He also assesses the preparation process for the outstanding annual financial statements and the overall municipal accounts. Further contents of the examination result from the consolidated examination manual.
The focus of the exam is:
- effects of the Corona crisis on the household economy;
- digitization of schools;
- measures to reconcile family and work;
- the district and school levy;
- the use of personnel in the core administration;
- the task-critical compulsory tasks (enforcement criticism);
- the voluntary benefits (purpose and enforcement criticism) taking into account the self-set standards;
- Options for inter-municipal cooperation must also be taken into account. In addition, the contractor will analyze the extent to which the standards set by the counties lead to higher expenses for the municipalities belonging to the district.
Further examination content can be found in the examination manual.
The examination is based on previous "household structure examinations".
Subject of examination: Seven counties to be compared. These are selected in the negotiation process from the following nine districts: Bergstraße district, Fulda district, Gießen district, Waldeck-Frankenberg district, Schwalm-Eder district, Vogelsberg district, Werra-Meißner district, Main-Taunus district, Odenwald district.
The examination period is from January 1, 2016 until the start of the examination.