The contract will be awarded at a fixed price of EUR 420,000 including statutory value added tax in the applicable amount and all ancillary costs. The comparative audit accounts for EUR 350,000, payment in five instalments and the overall report (final invoice) EUR 70,000.
The 246th Comparative Audit "Budget Structure 2024: Cities and Municipalities I" is governed by the Act Regulating the Supra-Local Audit of Municipal Corporations in Hesse (ÜPKKG) of 22 December 1993 (GVBl. I p. 708).
The contractor will examine the assets, liabilities, financial position and results of operations of the municipalities for each year of the audit period and make findings on budgetary stability. For the financial years 2020, 2021 and 2022, the effects of the coronavirus pandemic must be taken into account. On the basis of the findings on the budgetary situation for the individual years, the budgetary situation during the audit period as a whole must be classified. The contractor will identify the causes of the budgetary situation and develop proposals on the methods and consolidation measures that can be used to achieve or continue to ensure a balanced budget. Recommendations are to be derived from the audit findings and, as far as possible, potential for improving results is to be presented. The contractor shall ensure the formal treatment of the annual financial statements and, if applicable, the financial statements. audit the consolidated financial statements, examine risk prevention to avoid fraudulent actions and carry out the review.
The audit examines the calculation of fees in individual fee households. Based on this, requirements for proper fee calculation in accordance with the Act on Municipal Taxes (CISA) must be defined.
Furthermore, a selection of the international sustainability and development goals of the international Agenda 2030 (SDG) for fiscal management and implementation will be included in the audit.
Beyond the budget analysis, the contractor investigates and analyzes the sports facility infrastructure and club promotion in relation to the sports clubs.
The impact of the accommodation and care of refugees on municipal budgets should also be investigated and analyzed.
The contractor also examines and analyzes the status of the implementation of digitization and the Online Access Act as well as the status of the implementation of the new regulation of sales taxation according to § 2b UStG.
As far as possible, concrete recommendations for action for the corporations must be derived.
The audit is based on previous budgetary structure audits. Details and further examination contents can be found in the offer, the examination manual and the information sheet.
Subject of the audit: 16 cities / municipalities to be examined comparatively. These are selected in a negotiated procedure from the following 18 cities/municipalities: Büttelborn, Buseck, Dieburg, Erlensee, Eschborn, Groß-Zimmern, Hadamar, Künzell, Lich, Obertshausen, Petersberg, Reinheim, Rotenburg a.d. Fulda, Seeheim-Jugenheim, Steinbach (Taunus), Usingen, Vellmar, Witzenhausen.
The examination period is from 1.1.2019 to 31.12.2023.