259. Comparative examination of household structures 2026: Cities and Municipalities II in 16 Hessian Corporations

This tender concerns a comparative audit of the budget structure for cities and municipalities in 2026, specifically focusing on 16 Hessian corporations. The audit will be conducted in accordance with the Law on the Trans-municipal Audit of Municipal Corporations in Hesse (ÜPKKG). The selected contractor will analyze the financial, fiscal, and profitability situation of these corporations for each year within the audit period, making determinations regarding budget stability. Based on these annual findings, an overall assessment of the budgetary situation during the entire audit period will be made. The contractor is tasked with identifying the causes of the financial situation and developing proposals for methods and consolidation measures to achieve or maintain a balanced budget. Recommendations will be derived from the audit findings, highlighting potential areas for improved results where feasible. The audit will also examine the formal handling of annual financial statements, investigate the corporations' risk prevention measures against fraudulent actions, and conduct follow-up reviews. Additional key audit areas include: an examination of fee calculations for individual fee-based budgets according to the Law on Municipal Taxes (KAG); childcare facilities (services, control components as per the audit manual, staffing/shortage of skilled workers, impact of the "Good-Kita-Law" on municipal budgets); the economic efficiency of general administration; reporting obligations under § 28 GemHVO; transferability under § 21 GemHVO – legality; investment guidelines/financial asset statistics; readability of the budget; administrative digitalization/AI; digital inter-municipal cooperation (IKZ); and findings and proposals for deregulation. For these additional audit priorities, practical recommendations are to be developed and issued, alongside a presentation of the implementation status. The audit will be guided by previous budget structure audits. Further details and specific audit content will be provided in the tender documents, audit manual, and related information.

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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