257. Comparative audit of the 2026 budget structure: large cities/incorporation of Hanau in 6 Hessian municipalities

This tender, the 257th Comparative Audit of Budget Structure 2026, focuses on major cities and the separation of Hanau from its district, involving six Hessian municipal corporations. The audit will be conducted in accordance with the Hessian Law on the Supervision of Inter-municipal Audits (ÜPKKG) of December 22, 1993. The selected contractor will meticulously examine the financial, asset, and earnings situation of the audited municipalities for each year within the audit period, making findings on budgetary stability. Based on these annual assessments, an overall evaluation of the budgetary situation across the entire audit period will be made. The contractor is tasked with identifying the root causes of the budgetary conditions and proposing methods and consolidation measures to achieve or maintain a balanced budget. Recommendations will be derived from the audit findings, highlighting potential for performance improvement where feasible. The scope includes verifying the formal handling of annual financial statements, investigating risk prevention measures against fraudulent actions, and conducting follow-up reviews. A key component involves examining selected, significant aspects of the separation process for the city of Hanau. Additional audit priorities include: receivables management, cash credit (cash pooling), investment policy (financial and asset statistics), childcare and school childcare (including new regulations, general expenditure development, and connextity), a detailed examination of a mandatory task in the area of Social Security Code (SGB) to be specified by the audit officer (covering facts, analysis, evaluation, and recommendations), security and public order, investment management, readable budgets, and demographics and housing. Across all audit topics, the reduction of bureaucracy and connextity must be considered. The audit will be guided by previous "Budget Structure Audits." The entities subject to audit are the cities of Darmstadt, Frankfurt am Main, Kassel, Offenbach am Main, Wiesbaden, and Hanau, with comparative analysis to be performed.

This is a services contract in the finance and banking, audit and accounting and general supplies sectors. Located in Germany, Europe, this opportunity is open to firms and consortiums.

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