Tenders Are Invited For Accounting, Auditing And Fiscal Services – Checking And Attesting The Annual Financial Statements

Accounting, Auditing And Fiscal Services – Checking And Attesting The Annual Financial Statements. The Audit Includes The Annual Financial Statements, Bookkeeping And Budget Implementation. The Audit Of The Annual Financial Statements Covers Compliance With Laws, Regulations And The Articles Of Association. In Particular, The Following Must Be Observed: - The Provisions Of The Social Security Code (Sgb), - The Regulation On Budgetary Management In Social Insurance (Svhv), - The Regulation On Payment Transactions, Bookkeeping And Accounting In Social Insurance (Svrv), - The General Administrative Regulation On Accounting In Social Insurance (Srvwv), - The Social Insurance Chart Of Accounts, - The Statutes Of The Aok - The Health Insurance Fund In Hesse - Principles Of Proper Accounting (Gob). The Accounting-Related Internal Control System Must Also Be Included In The Audit. The Audit Of The Annual Financial Statements Includes The Formal And Material Correctness And Efficiency Of The Clients Business And Accounting Management. The Audit Must Be Designed In Such A Way That Inaccuracies And Violations That Have A Material Impact On The Asset, Financial And Earnings Situation Are Identified When The Profession Is Carried Out Conscientiously. If There Are Indications Of Higher Risks, These Must Be Investigated. If There Are Indications Of Violations, Additional Test Procedures Must Be Carried Out And The Test Evidence Must Be Specifically Assessed With Regard To This Suspicion. The Additional Audit Procedures Must Also Be Taken Into Account When Planning The Audit. The Special Features Of Health Insurance Accounting Must Be Taken Into Account. The Examination Must Be Carried Out In German. The Contractor Guarantees That The Audit Will Be Carried Out Exclusively By An Auditor Or A Sworn Auditor Who Is Not Subject To The Restrictions In Accordance With Section 77 Paragraph 1A Sentence 6 Sgb Iv, I.E. H. An Auditor Or A Sworn Auditor Is Excluded From The Audit If He Or She Has Carried Out The Audit Without Interruption For The Last Five Consecutive Years. The Test Results Must Be Recorded In A Test Report Written In German. The Audit Report Must Contain Statements On The Subject Of The Audit, The Presentation Of The Overall Opinion Based On The Audit, The Designation Of The Applicable Accounting Regulations And The Type And Scope Of The Audit. In Principle, The Exam Can Be Carried Out Remotely. If A Local Inspection Is Necessary, This Will Take Place On The Clients Premises In Groß-Gerau (Zip Code 64521). Information About The Client Can Be Found In The Annual Report (Anl D.03A), In The Statutes Of The Health Insurance Company (Anl D.03B) And In The Statutes Of The Nursing Care Fund (Anl D.03C). The Annual Accounts Must Be Audited By Mid-May Of The Following Year Following Specific Agreement Between The Contracting Parties And The Audit Report Must Be Submitted In Writing By This Date. The Contractor Then Carries Out The Check

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