Audit services for the City of Kouvola group for the years 2027 - 2030 (+ 2 option years 2031 - 2032)

Audit services for the City of Kouvola group for the years 2027 - 2030 (+ 2 option years 2031 - 2032) The offer is for audit services for the fiscal years 2027 - 2030 (+ 2 option years 2031 - 2032, if the contracting authority decides so) for the city and its subsidiaries belonging to the City of Kouvola group. The contracting authority will notify the supplier in writing of the use of the option at least three (3) months before the end of the main contract period. The offer is requested for administrative and financial audits according to Section 122 of the Local Government Act (410/2015) for the fiscal years 2027 - 2030, and for audits of EU and other projects, as well as other expert services supporting audits, in accordance with this request for proposals. The subject of the request for proposals is a registered audit firm in accordance with the Audit Act (1141/2015) and the Act on Auditing of Public Administration and Finance (1142/2015). The tender competition is organized by the Audit Committee of the City of Kouvola. The Audit Committee's role as the organizer of the tender competition on behalf of the city group is based on the Local Government Act (410/2015). According to Section 122 of the Local Government Act, the auditors of the subsidiaries of the municipality are tendered in such a way that the subsidiaries have the same audit firm as the city. The City Council of Kouvola selects the auditor for the City of Kouvola based on the proposal of the Audit Committee. The subsidiaries act as contracting entities in the selection of their auditors and make the selection decision at their general meeting. Overview of the audited entity Kouvola is a city of approximately 78,000 inhabitants. The financial volume of the city group is characterized by operating expenses of approximately €406 million, operating surplus of approximately €168 million, and investments of approximately €84 million in the 2025 financial statements. The city's full-time equivalent employees in 2025 are approximately 2,400. The city's accounting and payroll are currently outsourced. Appendices and links Appendix 1 Financial Statements City of Kouvola 2025 incl. group Appendix 2 Financial Statements KSS Energia Oy 2025 incl. group Appendix 3 Financial Statements Kouvola Innovation Oy 2025 incl. group Appendix 4 Financial Statements Kouvolan Yritystilat Oy 2025 Appendix 5 Financial Statements Kouvolan Vesi Oy 2025 Appendix 6 Financial Statements Kouvolan Asunnot Oy 2025 Appendix 7 Financial Statements Kaakkois-Suomen Tieto Oy 2025 Appendix 8 Financial Statements Kouvolan Rautatie- ja aikuiskoulutus Oy 2025 Appendix 9 Financial Statements Kouvolan Ammattiopisto Oy 2025 incl. group Appendix 10 Financial Statements Kouvolan Teatteri Oy 2025 Content and scope of the audit 1. Audit and reporting of the basic city's administration and finances (statutory audit of administration and finances according to the Local Government Act) The estimated number of statutory audit hours for the city is 485 audit hours per year. 2. EU and other project audits The scope of EU and other project audits is estimated at approximately 60 hours per year. 3. Audit of subsidiaries Annual estimates per subsidiary based on the fiscal year 2025 (incl. lead auditor + assistant auditors): - KSS Energia group approx. 400 hours / year - Kouvola Innovation group approx. 85 hours / year - Kouvolan Yritystilat Oy approx. 55 hours / year - Kaakkois-Suomen Tieto Oy approx. 95 hours / year - Kouvolan Asunnot Oy approx. 75 hours / year - Kouvolan Vesi approx. 110 hours / year - Kouvolan Rautatie ja Aikuiskoulutus Oy (KRAO) approx. 55 hours / year - Kouvolan Teatteri group approx. 55 hours / year - Kouvolan ammattiopisto group (KSAO) approx. 75 hours / year - Other small property and housing companies approx. 50 hours / year The final number of audit days may differ from the estimates in the request for proposals, as the number of actual audit days is based on the auditor's risk assessment and the required audit work. 4. Service promise 5. The contracting authority reserves the right to additional procurements as options as follows: - Auditor's statements - Tasks assisting the audit committee - Preparation of an assessment report in cooperation with the audit committee - Training services for trust representatives - Other fees for the auditor The tenderer must commit to carrying out the services mentioned as options. Options will be considered in the price comparison. Additional information During the contract period 2027-2030, significant changes may occur in the operations of the City of Kouvola and its subsidiaries and operating environment, which will affect the organization, expansion, or reduction of the procurement/operation subject to this request for proposals. The estimated number of audit hours indicated in the request for proposals are estimates at the time of the request for proposals and do not bind the contracting authority. In such cases, the contract will be revised as necessary, and the tenderer shall not be entitled to claim damages due to such changes. Subcontracting The offer must specify the tasks intended to be performed by subcontracting and the names of the key subcontractors. The tenderer is responsible for subcontracted work as if it were their own. Subcontracted work must meet the requirements set for audit services in the request for proposals. Lot 1: Audit services for the City of Kouvola group for the years 2027 - 2030 (+ 2 option years 2031 - 2032) The offer is for audit services for the fiscal years 2027 - 2030 (+ 2 option years 2031 - 2032, if the contracting authority decides so) for the city and its subsidiaries belonging to the City of Kouvola group. The contracting authority will notify the supplier in writing of the use of the option at least three (3) months before the end of the main contract period. The offer is requested for administrative and financial audits according to Section 122 of the Local Government Act (410/2015) for the fiscal years 2027 - 2030, and for audits of EU and other projects, as well as other expert services supporting audits, in accordance with this request for proposals. The subject of the request for proposals is a registered audit firm in accordance with the Audit Act (1141/2015) and the Act on Auditing of Public Administration and Finance (1142/2015). The tender competition is organized by the Audit Committee of the City of Kouvola. The Audit Committee's role as the organizer of the tender competition on behalf of the city group is based on the Local Government Act (4...