260. Comparative Audit of Budget Structure 2026: Regional Associations II at 2 Hessian Corporations

This tender, designated as the 260th Comparative Audit "Budget Structure 2026: Regional Associations II", is conducted in accordance with the Hessian Law on the Regulation of Inter-municipal Audits of Municipal Corporations (ÜPKKG) of December 22, 1993. The selected contractor will examine and comparatively evaluate the performance of tasks based on the criteria of legality, appropriateness, and economic efficiency. Building upon insights gained from the corporations' documentation, the contractor will present facts, conduct analyses, and derive assessments. Key areas of examination include legal foundations, the scope of tasks (including voluntary services), the intensity and regularity of task execution, the calculation and collection of association levies, investment management, and opportunities to enhance effectiveness and efficiency, with particular attention to organization (administration, personnel, steering, and committees) and digitalization. The contractor will investigate the asset, financial, and earnings situation of the corporations for each year within the audit period, perform an analysis of budget structures, and make findings on budget stability. The formal treatment of annual financial statements will be reviewed, along with an examination of risk prevention measures to avoid fraudulent actions, and a subsequent review will be conducted. Recommendations and potential areas for performance improvement will be derived from the audit findings. Further details and specific audit contents are outlined in the tender documents, audit manual, information sheet, and during negotiations. The subject of the audit comprises the Regionalverband FrankfurtRheinMain and the Zweckverband Raum Kassel. The audit period covers January 1, 2021, to December 31, 2025.

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.

Published through TED - Tenders Electronic Daily (EU), a national government procurement portal. Public procurement tenders follow the country's national bidding regulations and may have specific eligibility and documentation requirements for services in the finance and banking sector. Service contracts are typically evaluated on both technical quality and price, and may require bidders to demonstrate relevant experience and qualified personnel. This contract has already been awarded. The information is published for transparency and market intelligence purposes.