The contract is awarded at a fixed price of EUR 480,000 including VAT at the applicable rate and all ancillary costs. The comparative audit accounted for EUR 400 000, payment in five installments and the overall report (final invoice) EUR 80 000.
The 232nd comparative examination "Municipal forest" 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 examine the municipalities mentioned in their role as forest owners for the lawfulness of administrative actions and comparative for the fairness and efficiency of forest maintenance. It is to be checked whether and to what extent control and design options are exercised vis-à-vis the forest management service provider.
The contractor examines the importance and importance of forest ownership for the municipality, the objectives of forest management and their achievement. He checks the effort and income of forest management, both at the level of the overall operation (forestry) and in some areas (e.g. forest maintenance, timber harvesting and sale, road construction, hunting, nature conservation). In the investigation, the consideration and evaluation of the effort for the protective and recreational function of the forest as well as the effects of game damage and climate change (e.g. drought, storm damage, infestation by bark beetles) are to be carried out. The effects of the corona pandemic (e.g. crisis management, personnel management, economic consequences) must also be examined.
Recommendations are to be derived from the audit findings and potential for improving results is to be presented.
The contractor will make budgetary stability assessments, review the formal treatment of accounts and financial statements, investigate corporate risk prevention to avoid malicious acts, and review past audits. Details can be found in the leaflet according to section 15 of the contract.
Subject of examination: 16 cities / municipalities to be compared. These are selected by negotiation from the following 19 cities / municipalities: Bad Endbach, Bad Orb, Brechen, Ehringshausen, Florstadt, Frankenau, Fränkisch-Crumbach, Glauburg, Grebenau, Hatzfeld (Eder), Hauneck, Herleshausen, Hohenstein, Neckarsteinach, Nentershausen, Neuenstein , Oberzent, Ringgau, Schöffengrund.
The examination period is from January 1st, 2016 until the beginning of the examination.