The contract will be awarded for a fixed price of EUR 396 000, including VAT at the applicable rate and any incidental costs. The comparative audit covers EUR 330 000, payment in 5 installments and the general report (final invoice) EUR 66 000.

The 224th Comparative Examination "Household Structure 2020: Cities and Communities I" is governed by the Law on the Supervision of Municipalities in Hesse (ÜPKKG) of 22.12.1993 (GVBl. I p. 708).

The contractor will examine the assets, financial position and results of operations of the entities for each year of the audit period and make statements on budgetary stability. Building on the findings on the budgetary position of the individual years, the budgetary position is to be classified as a whole during the examination period. The contractor will identify the reasons for the budgetary situation and develop proposals as to which methods and consolidation measures can be used to achieve or maintain a balanced budget. The audit findings are to be used to derive recommendations and, as far as possible, to present potential for improving results. The contractor will review the formal treatment of the financial statements and "as far as the corporate body is required" of the financial statements, investigate the risk prevention to prevent fraud and conduct the review.

Furthermore, the contractor will examine the fee calculation in individual fee households. From this, requirements for a proper calculation of fees according to the Act on Municipal Charges (KAG) have to be defined.

Details can be found in the leaflet.

All considerations and analyzes should take place under the special perspective of "demographic change". The contractor looks at how corporations deal with the challenges of demographic change and what impact on the budgetary and economic impact of local action can be identified. Based on this, concrete recommendations for the corporation should be derived "as far as possible".

Further examination contents are given in the examination manual.

The test is based on previous "budget structure checks".

Subject: 18 cities and municipalities to be compared. These are selected by negotiated procedure from the following 22 cities / municipalities:

Bad Zwesten, Biebesheim on the Rhine, Birstein, Bischoffen, Diemelstadt, Einhausen, Gemünden (Felda), Herbstein, Jossgrund, Lichtenfels, Limeshain, Mengerskirchen, Munchhausen, Oberaula, Upper Mörlen, Philippsthal (Werra), Rauschenberg, Spangenberg, Twistetal, Waldkappel , Wanfried, Wildeck.

Examination period is the period from 1.1.2015 to the beginning of the examination.