The Federal Ministry for Economic Affairs and Energy (BMWi) intends to conclude work contracts with auditing firms (WP) for the audit of two annual accounts of KfW per partial lot for the implementation and execution of a total of 5 funding programs for the funding years 2021, 2022 and optionally for auditing KfW's two additional annual financial statements for the funding years 2023 and 2024. As part of the audit of KfW's annual financial statements, the correct determination, allocation and appropriateness of KfW's expenses for administrative expenses are particularly important in determining, assigning and appropriateness of KfW's expenses for administrative expenses audit by auditors commissioned by the BMWi for the implementation of the programmes. The audit is carried out within a period of 2 months after receipt of the auditing financial statements and investments. The annual financial statements are always presented by KfW by March 31 of each year.

The order value is estimated at €940,000 to 990,000 net for the total term, including all options.

The value given in II.1.5 is the average of this range.

The auditing company commissioned by the BMWi audits the KfW annual accounts relevant to the BEG partial lot, which are always submitted by KfW until March 31 of each year, within a period of 2 months after receipt of the auditing financial statements and investments. This review period may be extended if complaints are clarified during the audit or the audit cannot be completed for other reasons, taking into account the contractual remuneration regulations in the mandatary contract concluded between BMWi and KfW for the respective funding programme. The BMWi's inspection and payment period only begins after KfW grants access to the additional documents and information required to verify the invoice (in particular with regard to announced samples). The WP will inform KfW about the additional documents and information required by March 10 of each year before sending the KfW annual financial statements. As part of the audit of KfW's annual financial statements, the correct determination, allocation and appropriateness of KfW's expenses as well as the consideration of any income received in the course of implementing the programs for administrative expenses by the WP commissioned by the BMWi must be examined.

This main performance obligation relates to the audit in part lot 1 (“partial lot BEG”) of the KfW annual financial statements for the implementation of the Federal Funding for Efficient Buildings (BEG), with 4 in-depth samples and 2 project audits per BEG annual financial statements; this for a term of 2 years with regard to the annual financial statements 2021 and 2022, with a two-time extension option for 12 months each with regard to the annual financial statements 2023 and 2024.

The following expected maximum hourly requirements for the review of a KfW annual financial statement can be assumed: 1) project manager: 30 hours, 2) deputy: 190 hours, 3) auditor: 280 hours.

As part of this audit, the WP has to enter into direct contact with KfW, identify and determine the information necessary for the audit of the financial statements, also make necessary inspections of KfW books on site and clarify any inconsistencies found.

The WP summarises the results of the audit of the respective KfW financial statements in a detailed audit note, which contains a vote on whether the invoice amount can be fully recognised; if individual invoice items cannot be recognised or have to be reduced after the WP has been checked, the note contains: a detailed and detailed justification as well as a recommendation on how to proceed.

The order value is estimated at EUR 324,000 to 340,000 net for the total term, including all options.

The value given in II.2.6 is the average of this range.

The auditing company commissioned by the BMWi audits the KfW annual accounts relevant to the EBS partial lot, which are always submitted by KfW until March 31 of each year, within a period of 2 months after receipt of the auditing financial statements and investments. This review period may be extended if complaints are clarified during the audit or the audit cannot be completed for other reasons, taking into account the contractual remuneration regulations in the mandatary contract concluded between BMWi and KfW for the respective funding programme. The BMWi's inspection and payment period only begins after KfW grants access to the additional documents and information required to verify the invoice (in particular with regard to announced samples). The WP will inform KfW about the additional documents and information required by March 10 of each year before sending the KfW annual financial statements. As part of the audit of KfW's annual financial statements, the correct determination, allocation and appropriateness of KfW's expenses as well as the consideration of any income received in the course of implementing the programs for administrative expenses by the WP commissioned by the BMWi must be examined.

This main performance obligation relates to the audit in part lot 2 (“partial lot EBS”) of the KfW financial statements for the implementation of the EBS programs (energy-efficient construction and renovation of residential and non-residential buildings) for the EBS financial statements 2021 with 4 in-depth samples and 2 project audits, as well as 1 from the EBS annual financial statements 2022 deepened sample, 2 simple samples and 1 appraisal; this for a term of 2 years with respect to the 2021 and 2022 annual financial statements, with a two-time extension option for 12 months in relation to the 2023 and 2024 annual financial statements.

The following estimated maximum hourly requirements for the review of a KfW annual financial statement can be assumed: 1) Project manager: 30 hours, 2) Deputy: 190 hours, 3) Reviewer: 280 hours or from the 2022 financial statements: 1) Project manager: 20 hours, 2) Deputy: 110 hours, 3) Examiner: 150 hours.

As part of this audit, the WP has to enter into direct contact with KfW, identify and determine the information necessary for the audit of the financial statements, also make necessary inspections of KfW books on site and clarify any inconsistencies found.

The WP summarises the results of the audit of the respective KfW financial statements in a detailed audit note, which contains a vote on whether the invoice amount can be fully recognised; if individual invoice items cannot be recognised or have to be reduced after the WP has been checked, the note contains: a detailed and detailed justification as well as a recommendation on how to proceed.

The order value is estimated at 219,000 to 230,000 EUR net for the total term, including all options.

The value given in II.2.6 is the average of this range.

The auditing company commissioned by the BMWi audits the KfW annual accounts relevant to the partial MAP lot, which are always submitted by KfW until March 31 of each year, within a period of 2 months after receipt of the auditing annual financial statements and attachments. This review period may be extended if complaints are clarified during the audit or the audit cannot be completed for other reasons, taking into account the contractual remuneration regulations in the mandatary contract concluded between BMWi and KfW for the respective funding programme. The BMWi's inspection and payment period only begins after KfW grants access to the additional documents and information required to verify the invoice (in particular with regard to announced samples). The WP will inform KfW about the additional documents and information required by March 10 of each year before sending the KfW annual financial statements. As part of the audit of KfW's annual financial statements, the correct determination, allocation and appropriateness of KfW's expenses as well as the consideration of any income received in the course of implementing the programs for administrative expenses by the WP commissioned by the BMWi must be examined.

This main performance obligation relates to the audit in part lot 3 (“partial lot MAP”) of the KfW annual financial statements for the implementation of the market incentive program (MAP), with 1 in-depth sample per MAP annual financial statements, 2 simple samples and 2 project audits; this for a term of 2 years with regard to the annual financial statements 2021 and 2022, with a double extension option for 12 months each with respect to the 2023 and 2024 annual financial statements.

The expected maximum hourly requirements for auditing a KfW annual financial statement can be assumed: 1) project manager: 20 hours, 2) deputy: 130 hours, 3) auditor: 180 hours.

As part of this audit, the WP has to enter into direct contact with KfW, identify and determine the information necessary for the audit of the financial statements, also make necessary inspections of KfW books on site and clarify any inconsistencies found.

The WP summarises the results of the audit of the respective KfW financial statements in a detailed audit note, which contains a vote on whether the invoice amount can be fully recognised; if individual invoice items cannot be recognised or have to be reduced after the WP has been checked, the note contains: a detailed and detailed justification as well as a recommendation on how to proceed.

The order value is estimated at EUR 215,000 to 225,000 net for the total term, including all options.

The value given in II.2.6 is the average of this range.

The auditing company commissioned by the BMWi audits the KfW annual accounts relevant to the EEW partial lot, which are always submitted by KfW until March 31 of each year, within a period of 2 months after receipt of the auditing financial statements and investments. This review period may be extended if complaints are clarified during the audit or the audit cannot be completed for other reasons, taking into account the contractual remuneration regulations in the mandatary contract concluded between BMWi and KfW for the respective funding programme. The BMWi's inspection and payment period only begins after KfW grants access to the additional documents and information required to verify the invoice (in particular with regard to announced samples). The WP will inform KfW about the additional documents and information required by March 10 of each year before sending the KfW annual financial statements. As part of the audit of KfW's annual financial statements, the correct determination, allocation and appropriateness of KfW's expenses as well as the consideration of any income received in the course of implementing the programs for administrative expenses by the WP commissioned by the BMWi must be examined.

This main performance obligation relates to the audit in part lot 4 (“partial EEW”) of the KfW annual financial statements for the implementation of the Energy Efficiency in Economy - Credit (EEW) funding program, with 1 detailed sample per EEW annual financial statements, 2 simple samples and 1 project appraisal; this for a term of 2 years with regard to the annual financial statements for 2021 and 2022, with a two-time extension option for 12 months each with regard to the annual financial statements 2023 and 2024.

The expected maximum hourly requirements for auditing a KfW annual financial statement can be assumed: 1) Project Manager: 20 hours, 2) Seller representative: 110 hours, 3) Auditor: 150 hours.

As part of this audit, the WP has to enter into direct contact with KfW, identify and determine the information necessary for the audit of the financial statements, also make necessary inspections of KfW books on site and clarify any inconsistencies found.

The WP summarises the results of the audit of the respective KfW financial statements in a detailed audit note, which contains a vote on whether the invoice amount can be fully recognised; if individual invoice items cannot be recognised or have to be reduced after the WP has been checked, the note contains: a detailed and detailed justification as well as a recommendation on how to proceed.

The order value is estimated at EUR 184,000 to 193,000 net for the total term, including all options.

The value given in II.2.6 is the average of this range.