This consultation concerns a service contract for the appointment of the auditor of Hérault Sport, for a period of 6 years (2022 to 2027), for the exercise of the legal mission, as well as an extra-legal mission.

Article 9: Services requested

Hérault Sport will provide the contract holder with all the information and instructions necessary for the proper execution of its mission.

When the contract holder intervenes on the premises of Hérault Sport, a meeting room or an office will be made available to him.

9.1: Legal mission

The legal mission consists of the following phases:

- Audit of annual accounts drawn up according to French accounting rules and principles

- Specific verifications necessary for issuing the certification report on the accounts (relating to the management report)

- Specific checks required for issuing the report on regulated agreements

For each of these phases, the tenderer will specify the schedule and duration, the interlocutors of Hérault Sport who must be mobilized and the documents that must be made available to him.

The tenderer is expected to provide information on normative developments and to be able to answer the technical questions formulated by Hérault Sport.

As part of its legal mission, the contract holder will have to give his opinion on the accounting methods and procedures that seem to him to be the most relevant.

In addition, the contract holder acknowledges that it is bound by a general obligation to advise and warn Hérault Sport.

The contract holder undertakes to:

- Assign a competent and qualified work team to perform the services covered by this contract

- Appoint a single point of contact able to take all the decisions necessary for the completion of the contract and transmit to Hérault Sport the list of names of employees involved in the assignment.

The incumbent will have to offer croissants and other pastries on the last day of his mission in the premises of Hérault Sport for a lunch shared with the agents of Hérault Sport.

9.2: Extra legal mission

Article 12 of the Statutes of Hérault Sport specifies that the auditor shall present a report on the agreements concluded with the members, on the actions in the cantons whose departmental councillors are elected to the Board of Directors, and on the actions for the benefit of the federations represented on the same Board.

The extra-legal task consists in drawing up a certificate on the distribution by federation and by canton of the aid granted by Hérault Sport over a financial year.

In accordance with the Statutes of Hérault Sport, this mission is limited to elected officials; it is not extended to elected members of the Board of Directors.