The invitation to tender concerns the performance of an audit of public administration and finances in accordance with section 122 of the Local Government Act for the financial years 2024–2027 and the option period (2028–2029) in the City of Mikkeli and subsidiaries of the City of Mikkeli. The option period will be activated by a separate decision of the City of Mikkeli. The invitation to tender also includes the duties of the secretary of the City of Mikkeli Audit Committee.

The invitation to tender concerns the performance of an audit of public administration and finances in accordance with section 122 of the Local Government Act for the financial years 2024–2027 and two option years in the City of Mikkeli and subsidiaries of the City of Mikkeli. The invitation to tender also includes the duties of the secretary of the City of Mikkeli Audit Committee.

In addition to the auditor's report, the auditor is expected to submit at least one (1) written interim report and a final report to the Audit Board each year.

The audit firm is selected on the proposal of the Audit Board. The decision is made by the City Council. In accordance with Section 122 of the Local Government Act, the Board of Governors elects an audit firm for auditing administration and finances. The entity shall appoint a JHT auditor as the responsible auditor, who shall act under official responsibility in his/her duties. A municipal audit firm shall be appointed as the auditor of a municipal subsidiary, unless there is a justified reason for deviating from this, related to arranging the audit. Each entity selects the responsible auditor within its own bodies and the service provider also concludes written contracts separately with each subsidiary.

The duties of the nine-member audit committee of the City of Mikkeli are defined in section 121 of the Local Government Act. The Audit Board does not have its own separate staff. The duties of the auditor are laid down in section 123 of the Local Government Act.

The City of Mikkeli has outsourced accounting and payroll to Our IT and Finance Ltd. Attached to the invitation to tender are links to the financial statements for 2022 and the budget for 2023.

Further information:

The City of Mikkeli procures internal audit services as an outsourced service. The current internal audit service agreement is valid until 14.5.2024, the service will be put out to tender at the end of 2023