The contract will be awarded at a fixed price of EUR 420,000 including statutory value added tax in the applicable amount and all ancillary costs. The comparative audit accounts for EUR 350,000, payment in five instalments and the overall report (final invoice) EUR 70,000.
The 248th Comparative Audit "Budget Structure 2024: Small Municipalities" is governed by the Act Regulating the Supra-Local Audit of Municipal Corporations in Hesse (ÜPKKG) of 22 December 1993 (GVBl. I p. 708).
The contractor will examine the assets, liabilities, financial position and results of operations of the entities for each year of the audit period and make findings on budgetary stability. On the basis of the findings on the budgetary situation for the individual years, the budgetary situation during the audit period as a whole must be classified. The contractor will identify the causes of the budgetary situation and develop proposals on the methods and consolidation measures that can be used to achieve or continue to ensure a balanced budget. Recommendations are to be derived from the audit findings and, as far as possible, potential for improving results is to be presented. The Contractor shall examine the formal treatment of the annual financial statements and the consolidated financial statements, examine risk prevention to avoid fraudulent acts and carry out the review.
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.
Further focal points of the audit are:
• Day care facilities for children
o Control components according to manual
o Personnel situation (shortage of skilled workers)
• Sustainability management with the help of the Sustainable Development Goals (SDGs)
• Objectives and key figures in the municipal budget
• Administrative digitization (incl. internal administrative work processes)
• Onlinezugangsgesetz (OZG)
• Digital inter-municipal cooperation (IKZ)
• Investigation of selected mandatory municipal tasks
• Impact of refugee accommodation and care on municipal budgets
In addition to the presentation of the implementation status, practice-relevant recommendations must be developed and made in the above-mentioned other audit focal points.
Further examination content can be found in the consolidated examination manual.
The audit is based on previous budgetary structure audits.
Subject of the audit: 16 cities and municipalities to be examined comparatively. These are selected by negotiated procedure from the following 18 cities and municipalities: Diemelsee, Freiensteinau, Gilserberg, Haina (Kloster), Haunetal, Hohenahr, Hosenfeld, Kirchheim, Kirtorf, Niederdorfelden, Rockenberg, Siegbach, Tann (Rhön), Ulrichstein, Wartenberg, Weinbach, Löhnberg, Ronneburg
The examination period is from 1 January 2019 to 31 December 2023.